Mr Bhavook C.Tripathi, Aurangabad V. Principal Commissioner of Income Tax, Nashik-1, Nashik

ITA 558/PUN/2022

AI Insights

The case involves an appeal by Mr. Bhavook C. Tripathi against an order passed by the Assessing Officer under section 143(3) read with section 263 of the Income Tax Act for the assessment year 2015-16. The appeal was filed before the Income Tax Appellate Tribunal, Pune. However, it was pointed out during the proceedings that the appeal was erroneously filed before the Tribunal as the appropriate forum for such appeals is the CIT(A). The Authorized Representative for the assessee admitted the mistake, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134156 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 18-07-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.558/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year : 2015-16 Mr.Bhavook C. Tripathi, Plot No.K 221, MIDC Area, Waluj MIDC, Waluj, Aurangabad – 431136. PAN: ABBPT 7159 D Vs The Pr.CIT, Nashik-1. Appellant / Assessee Respondent / Revenue Assessee by Shri Balaji P Singh – AR Revenue by Shri Sardar Singh Meena – DR Date of hearing 16/03/2023 Date of pronouncement 20/03/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: In this case, at the outset, the ld.Authorised Representative(ld.AR) of the assessee admitted that this appeal has been filed against the order passed under section 143(3) r.w.s 263 of the Act. It was brought to the notice of the ld.AR by the Bench that assessee cannot file an appeal before this Tribunal against the order of the Assessing Officer passed under section 143(3) r.w.s 263 of the Act. ITA No.558/PUN/2022 Mr. Bhavook C. Tripathi [A] 2 2.1 The First Appellate Authority is ld.CIT(A), for the orders passed by the AO under section 143(3) of the Act. Ld.AR’s attention was invited to the section 253 of the Act. In these facts, the ld.AR admitted that appeal has been erroneously filed before this Tribunal. Accordingly, grounds of appeal raised by the assessee is dismissed as not maintainable. 3. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 20 th March, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 20 th Mar, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.