Shri Padam Chand Mehta, JODHPUR V. CCIT, JODHPUR

ITA 336/JODH/2014

• Counselvise Citation: 33623314 RSA 2014
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 26-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Assessee Lawyers: SUMER MAL PATWA

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENCH : JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER. ITA NO. 336 /JODH/2014 (A.Y. 20 1 2 - 1 3 ) SHRI PADAM CHAND MEHTA , PROP. M/S. MAHALAXMI TRADING COMPANY, ( A - 10 , KRISHI MANDI, BHAGAT KI KOTHI ) , 73, NEHRU PARK, JODHPUR . VS. CCIT, JODHPUR. PAN NO. ADFPM 6202 N (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUMER MAL PATWA. DEPARTMENT BY : SHRI N.A. JOSHI - D.R. DATE OF HEARING : 1 2 / 0 8 /201 4 . DATE OF PRONOUNCEMENT : 12 /0 8 /201 4 . O R D E R PER N.K. SAINI, A.M TH IS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 31 /03/201 4 OF L D . C HIEF COMMISSIONER OF INCOME - TAX , J ODHPUR . 2 DURING THE COURSE OF HEARING, LEARNED D.R. AT THE VERY OUTSET STATED THAT THIS APPEAL IS NOT MAINTAINABLE BECAUSE NO APPEAL LIES AGAINST THE 2 ORDER OF THE LEARNED CHIEF COMMISSIONER OF INCOME - TAX BEFORE INCOME TAX APPELLATE TRIBUNAL (ITAT). 3. THE AFORESAID CONTENTION OF THE LEARNED D.R. WAS NOT CONTROVERTED BY THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES . WE ARE OF THE CONSIDERED VIEW THAT THE O RDERS OF THE AUTHORITIES AGAINST WHICH , APPEALS CAN BE FILED BEFORE THE ITAT ARE PRESCRIBED IN SECTION 253 OF THE I.T. ACT, 1961 . ON PERUSAL OF THE SAID SECTION, IT IS NOTICED THAT NO APPEAL CAN BE FILED BEFORE THE ITAT AGAINST THE ORDER FOR WAIVER OF INTEREST U/S. 234 B & 234C OF THE ACT PASSED BY THE LEARNED CHIEF COMMISSIONER OF INCOME TAX . T HEREFORE, THIS APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AND ACCORDINGLY SAME IS DISMISSED . 5. I N THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED . ( ORDER PRONOUNCED IN THE COURT ON 12 TH AUGUST , 201 4) . S D/ - SD/ - ( HARI OM MARATHA ) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12 TH A UGUST , 201 4 . 3 VR/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE CIT(A) 5. THE D.R SR. PRIVATE SECRETARY , ITAT, JODHPUR .