M/s.St.Joseph's Monastery, Ernakulam V. The ITO ( Exemption), KOchi

ITA 437/COCH/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6674 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 264

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 437 /COCH/201 9 : ASST.YEAR 2015 - 2016 M/S.ST.JOSEPHS MONASTERY C/O.T.K.MATHEW, FCA CHARTERED ACCOUNTANT P.V.CHACKO & CO. PALACKAL COURT, M.G.ROAD ERNAKULAM - 682 035. PAN : AAHAS3421P. VS. THE INCOME TAX OFFICER (EXEMPTION) KOCHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.T.K.MATHEW RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 1 5 .10.2019 DATE OF PRONOUNCEMENT : 15 . 10.2019 O R D E R PER GEORGE GEORGE K, JM THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST CITS ORDER DATED 21.03.2019 PASSED U/S 264 OF THE I.T.ACT. THE RELEVANT ASSESSMENT YEAR IS 2015 - 2016. 2. AT THE VERY OUTSET, WE NOTICED THAT THIS APPEAL HAS BEEN FILED AGAINST THE ORDER PASSED BY THE CIT U/S 264 OF THE I.T.ACT. THE ORDER PASSED U/S 264 OF THE I.T.ACT IS NOT AN APPEALABLE ORDER TO THE INCOME TAX APPELLATE TRIBUNAL U/S 25 3 OF THE I.T.ACT. THE A SSESSEE HAS TO FILE WRIT PETITION BEFORE THE HONBLE HIGH COURT AS AGAINST THE ORDER PASSED U/S 264 OF THE I.T.ACT, IF SO ADVISED. SINCE THE ORDER IMPUGNED IS NOT ITA NO. 437 / COCH /201 9 M/S.ST.JOSEPHS MONASTERY . 2 AN APPEALABLE ORDER BEFORE THE ITAT, WE DISMISS THIS APPEAL AS NOT MAINTAINABLE. IT IS ORDERE D ACCORDINGLY. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 15 TH DAY OF OCTOBER, 2019 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 15 TH OCTOBER, 2019 . DEVADAS G* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (EXEMPTIONS), KOCHI. 4. DR, ITAT, COCHIN 5 . GUARD FILE.