G.Vijaychand Jhabakh (HUF), Coimbatore V. DCIT, Coimbatore

ITA 68/CHNY/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7721 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R DURAI
• Assessee Lawyers: G VIJAYCHAND JHABAK
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , .. ' #$, & '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NO.68/MDS/2017 * +* / ASSESSMENT YEAR : 2010-11 SHRI G. VIJAYCHAND JHABAK, HUF, 157, P.M. SWAMY COLONY, COIMBATORE. PAN : AACHV 6804 K V. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. (-./ APPELLANT) (/0-./ RESPONDENT) -. 1 2 / APPELLANT BY : SHRI G. VIJAYCHAND JHABAK /0-. 1 2 / RESPONDENT BY : SHRI R. DURAI PANDIAN, JCIT ' 1 3& / DATE OF HEARING : 28.02.2017 45+ 1 3& / DATE OF PRONOUNCEMENT : 28.02.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINS T THE ORDER PASSED BY THE ASSESSING OFFICER DATED 21.12.2016, F OR THE ASSESSMENT YEAR 2010-11. 2. WE HEARD SHRI G. VIJAYCHAND JHABAK, THE KARTA OF ASSESSEE- HUF AND SHRI R. DURAI PANDIAN, THE LD. DEPARTMENTAL 2 I.T.A. NO.68/MDS/17 REPRESENTATIVE. FROM THE MATERIAL AVAILABLE ON REC ORD, IT APPEARS THAT THE ASSESSING OFFICER PASSED THE IMPUGNED ORDE R CONSEQUENT TO THE ORDER PASSED BY THE PRINCIPAL COMMISSIONER O F INCOME TAX, CENTRAL-2, CHENNAI, ON 21.03.2016 UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961. THE ORDER PASSED BY THE ASSE SSING OFFICER IS APPEALABLE BEFORE THE CIT(APPEALS). THE ASSESSEE F ILED THE APPEAL BEFORE THIS TRIBUNAL DIRECTLY WITHOUT FILING ANY AP PEAL BEFORE THE CIT(APPEALS). AS PER THE STATUTORY REQUIREMENT, TH E ASSESSEE IS EXPECTED TO FILE APPEAL BEFORE THE CIT(APPEALS) BEF ORE APPROACHING THIS TRIBUNAL. AT THE BEST, THE ASSESSEE MAY FILE APPEAL AGAINST THE ORDER OF THE CIT(APPEALS). SINCE NO APPEAL WAS FIL ED BEFORE THE CIT(APPEALS), THIS TRIBUNAL IS OF THE CONSIDERED OP INION THAT THE APPEAL FILED BY THE ASSESSEE AGAINST THE IMPUGNED O RDER OF THE ASSESSING OFFICER IS TO BE DISMISSED. 3. THE ASSESSEE IS AT LIBERTY TO FILE APPEAL BEFORE THE CIT(APPEALS) AS PER THE STATUTORY REQUIREMENT AGAIN ST THE IMPUGNED ORDER OF THE ASSESSING OFFICER. IN CASE SUCH AN AP PEAL IS FILED BEFORE THE CIT(APPEALS), THE CIT(APPEALS) MAY LIBER ALLY CONSIDER TO CONDONE THE DELAY FROM 10.01.2017, THE DATE ON WHIC H THE APPEAL 3 I.T.A. NO.68/MDS/17 WAS FILED BEFORE THIS TRIBUNAL AND 28.02.2017, THE DATE ON WHICH THE APPEAL IS DISPOSED BY THIS TRIBUNAL. 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2017 AT CHENNAI. SD/- SD/- ( . . ' #$ ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) & / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 28 TH FEBRUARY, 2017. KRI. 1 /3#8 98+3 /COPY TO: 1. -. /APPELLANT 2. /0-. /RESPONDENT 3. 8: /3 /DR 4. * ; /GF.