Angul United Central Co-Operative Bank Limited, Angul V. Pr.CIT-1, Bhubaneswar

ITA 51/CTK/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1833 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 30-04-2021
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: AMBICA PRASAD MOHANTY
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Angul United Central Co operative Bank Ltd., Near NH 55, Angul. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order the Act of the Pr. CIT assessment year 2. Shri Ambica Prasad Mohanty, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. 3. At the time of hearing, it was brought to the attention of ld counsel for the assessee that an order passed by Ld. Pr. CIT u/s.264 is no appealable order before the Tribunal in so far as it does not fall in any of the provisions of Section 253(1) of the Act. Ld counsel for the assessee had IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.51/CTK/2021 Assessment Year : 2012-13 Angul United Central Co- operative Bank Ltd., Near NH Vs. Pr. CIT-1, Bhubaneswar No.AACAT 3540 M (Appellant) .. ( Respondent Assessee by : Shri Ambica Prasad Mohanty Revenue by : Shri M.k.Gautam, Date of Hearing : 01 /6/ 20 Date of Pronouncement : 01 / O R D E R This is an appeal filed by the assessee against the order the Act of the Pr. CIT,1, Bhubaneswar dated 24 th assessment year 2012-13. Shri Ambica Prasad Mohanty, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. At the time of hearing, it was brought to the attention of ld counsel for the assessee that an order passed by Ld. Pr. CIT u/s.264 is no appealable order before the Tribunal in so far as it does not fall in any of the provisions of Section 253(1) of the Act. Ld counsel for the assessee had Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Bhubaneswar Respondent) Ambica Prasad Mohanty, AR CIT (DR) / 2022 /6/2022 This is an appeal filed by the assessee against the order u/s.264 of March, 2021 for the Shri Ambica Prasad Mohanty, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. At the time of hearing, it was brought to the attention of ld counsel for the assessee that an order passed by Ld. Pr. CIT u/s.264 is not an appealable order before the Tribunal in so far as it does not fall in any of the provisions of Section 253(1) of the Act. Ld counsel for the assessee had ITA No.51/CTK/2021 Assessment Year : 2012-13 Page2 | 2 been so advised that the assessee has chosen a wrong forum and if at all a writ petition should have been filed before the Hon’ble Jurisdictional High Court. Ld A.R. prayed that liberty may be granted to the assessee to approach the Hon’ble High Court. This Tribunal is not the authority to grant the assessee the liberty to approach the appropriate legal forum. As the appeal filed by the assessee is against the order u/s.264 of the Income Tax Act, 1961, and it is not appealable before this Tribunal, the appeal filed by the assessee is dismissed. 4. In the result, appeal is dismissed. Order dictated and pronounced in the open court on 1 /6/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 1 /06/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The appellant: Angul United Central Co-operative Bank Ltd., Near NH 55, Angul. 2. The Respondent. Pr. CIT-1, Bhubaneswar 3. The CIT(A)-, Bhubaneswar 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//