Dinesh Jain, Shajapur V. Principle Commissioner Aayakar Bhawan, Ujjain, Ujjain

ITA 598/Ind/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7967 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C SELVAMANI
• Section: 153A; 80G; 12AA; 147; 69; 263; 154

Judgement Text

DINESH JAIN ITA 598 OF 2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.598/IND/2017 A.Y. 2012-13 DINESH JAIN, SHAJAPUR PAN AGAPJ 8345 F :: APPELLANT VS PR. CIT, UJJAIN :: RESPONDENT ASSESSEE BY MS. SONAM KHANDELWAL, CA REVENUE BY SHRI K.C. SELVAMANI, SR. DR DATE OF HEARING 07.1.2019 DATE OF PRONOUNCEMENT 08.1.2019 O R D E R PER SHRI KUL BHARAT, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE PR. CIT-UJJAIN PASSED ON 06.3.2017 U/S 264 OF THE I.T. ACT ON THE FOLLOWING GROUNDS OF THE APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD. PR. CIT HAS ERRED IN REJECTING THE APPLICATION U/S 264 OF THE I.T. ACT FOR REVISION OF THE ORDER PASSED BY THE AS SESSING OFFICER. 2. THE ASSESSING OFFICER HAS MADE AN UNJUSTIFIED AD DITION OF THE FOLLOWING: A) RS.13,80,850/- ON ACCOUNT OF UNDISCLOSED INVEST MENT IN PROPERTY U/S 69 OF THE I.T. ACT. DINESH JAIN ITA 598 OF 2017 2 B) RS.5,25,000/- ON ACCOUNT OF UNDISCLOSED INVESTM ENT IN PROPERTY U/S 69 OF THE I.T. ACT. 2. AT THE OUTSET OF THE HEARING, WE FIND THAT THE I MPUGNED ORDER WAS PASSED U/S 264 OF THE INCOME TAX ACT (IN SHORT ACT ) BY THE LD. PR. CIT. HOWEVER, AS PER SECTION 253 OF THE ACT, AN APPELLAN T CAN FILE THE APPEAL BEFORE THE TRIBUNAL IN RESPECT OF THE FOLLOWING: SECTION 253 APPEALS TO THE APPELLATE TRIBUNAL. (1) ANY ASSESSEE AGGRIEVED BY ANY OF THE FOLLOWING ORDERS MAY APPEAL TO THE APPELLATE TRIBUNAL AGAINST SUCH ORDER - (A) AN ORDER PASSED BY A DEPUTY COMMISSIONER (APP EALS) BEFORE THE 1ST DAY OF OCTOBER,1998 OR, AS THE CASE MAY BE, A COMMISSIONE R (APPEALS) UNDER SECTION 154, SECTION 250, SECTION 270A, SECTION 271, SECT ION 271A OR SECTION 272A; OR (B) AN ORDER PASSED BY AN ASSESSING OFFICER UNDER CLAUSE (C) OF SECTION 158BC, IN ANY ASSETS REQUISITIONED UNDER SECTION 132A, AFTER THE 30TH DAY OF JUNE, 1995, BUT BEFORE THE 1ST DAY OF JANUARY, 1997; OR (BA) AN ORDER PASSED BY AN ASSESSING OFFICER UNDER SUB-SECTION (1) OF SECTION 115VZC; OR (C) AN ORDER PASSED BY A PR. COMMISSIONER OR COMMI SSIONER UNDER SECTION 12AA OR UNDER CLAUSE (VI) OF SUB-SECTION (5) OF SECTION 80G OR UNDER SECTION 263 OR UNDER SECTION 270A OR UNDER SECTION 271 OR UNDER SECTION 272A OR AN ORDER PASSED BY HIM UNDER SECTION 154 AMENDING HIS ORDER UNDER SECT ION 263 OR AN ORDER PASSED BY A PR. CHIEF COMMISSIONER OR CHIEF COMMISSIONER OR A PR. DIRECTOR-GENERAL OR DIRECTOR-GENERAL OR A PR. DIRECTOR OR DIRECTOR UND ER SECTION 272A OR (D) AN ORDER PASSED BY AN ASSESSING OFFICER UNDER S UB-SECTION (3) OF SECTION 143 OR SECTION 147 OR SECTION 153A OR SECTION 153C IN PURS UANCE OF THE DIRECTIONS OF THE DRP OR AN ORDER PASSED U/S 154 IN RESPECT OF SUCH O RDER; (E) AN ORDER PASSED BY AN ASSESSING OFFICER UNDER S UB-SECTION (3) OF SECTION 143 OR SECTION 147 OR SECTION 153A OR SECTION 153C WITH TH E APPROVAL OF THE PR. COMMISSIONER OR COMMISSIONER AS REFERRED TO IN SUB- SECTION (12) OF SECTION 144BA OR AN ORDER PASSED UNDER SECTION 154 OR SECTI ON 155 IN RESPECT OF SUCH ORDER; (F) AN ORDER PASSED BY THE PRESCRIBED AUTHORITY UND ER SUB-CLAUSE (IV) OR SUB-CLAUSE (V) OR SUB-CLAUSE (VI) OR SUB-CLAUSE (VIA) OF CLAUS E (23C) OF SECTION 10. DINESH JAIN ITA 598 OF 2017 3 FROM THE ABOVE, IT IS EVIDENT THAT NO APPEAL IS PRE SCRIBED U/S 253 OF THE ACT AGAINST THE ORDER PASSED U/S 264 OF THE ACT. THEREF ORE, PRESENT APPEAL IS DISMISSED AS NOT MAINTAINABLE. FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 08.1.201 9. SD/- (MANISH BORAD) ACCOUNTANT MEMBER SD/- ( KUL BHARAT) JUDICIAL MEMBER DATED : 08.1.2019 !VYAS! COPY TO: ASSESSEE/RESPONDENT/CIT(A)/CIT/DR, INDORE