Shyamprakash Deora, Hingoli V. ITO, Ward 1(4), Parbhani

ITA 344/PUN/2013

• Counselvise Citation: 34424514 RSA 2013
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 04-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS M S VERMA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO.344/PN/2013 (ASSESSMENT YEAR : 2007-08) SHYAMPRAKASH DEVKINANDAN DEORA, NEW MONDHA, AKOLA ROAD, HINGOLI 431 513. PAN : AAJPD4215F . APPELLANT VS. ITO WARD 1 (4), PARBHANI. . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : MRS. M. S. VERMA DATE OF HEARING : 21-10-2013 DATE OF PRONOUNCEMENT : 21-10-2013 ORDER PER G. S. PANNU, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN ORDER OF THE INCOME TAX OFFICER, WARD 1(4), PARBHANI DATED 19.12.2012 P ASSED UNDER SECTION 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961 (IN S HORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT THE CAPTIONED APPEAL IS NON- MAINTAINABLE AS IT IS NOT IN TERMS OF SECTION 253(1 ) OF THE ACT. SECTION 253(1) OF THE ACT PRESCRIBES THE ORDERS THAT ARE APPEALABL E BEFORE THE TRIBUNAL. IN THE PRESENT CASE, AS EVIDENT FROM THE MEMO OF APPEAL FI LED BY THE ASSESSEE, THE APPEAL IS DIRECTED AGAINST AN ORDER PASSED BY THE A SSESSING OFFICER UNDER SECTION 143(3) R.W.S. 263 OF THE ACT DATED 19.12.20 12. AN ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) R.W.S. 263 O F THE ACT, AS IS IN THE PRESENT CASE, IS NOT ONE OF THE ORDERS SPECIFIED IN SECTION 253(1) OF THE ACT, WHICH ARE APPEALABLE BEFORE THE TRIBUNAL. FOR THE S AID REASON WITHOUT DWELLING ITA NO.344/PN/2013 A.Y. 2007-08 ON THE GROUNDS RAISED BY THE ASSESSEE, THE CAPTIONE D APPEAL IS DISMISSED AS NON-MAINTAINABLE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF CONCLUSION OF THE HEARING ON 21.10.2013 IN THE PRES ENCE OF LEARNED DEPARTMENTAL REPRESENTATIVE. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 21 ST OCTOBER, 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT, AURANGABAD; 4) THE DR, A BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE