Sri. Gurunath B. Byakodi, Hubli V. DCIT, Hubli

ITA 740/BANG/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1525 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-03-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 31-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ATUL K ALUR SHRI MANOJ

Judgement Text

ITA.740/BANG/2010 PAGE -1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B', BANGALORE BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SMT. P. MADHAVI DEVI, JUDICIAL MEMBER I.T.A NO.740/BANG/2010 (ASSESSMENT YEAR : 2007-08) SHRI. GURUNATH B. BYAKODI .. APPELLANT NO.29, BANASHANKARI NILAYA, OPP. HOTEL WOODLANDS LANE, KESHWARPUR, HUBLI V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -3(1), HUBLI .. RESPONDENT APPELLANT BY : SHRI. ATUL K. ALUR, ADVOCATE RESPONDENT BY : SHRI. MANOJ KUMAR, ADD.COMMISSIONE R OF INCOME-TAX O R D E R PER DR. O. K. NARAYANAN, VICE PRESIDENT : THIS APPEAL IS FILED BY THE ASSESSEE. THE RELEVAN T ASSESSMENT YEAR IS 2007-09. THE APPEAL IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME-TAX AT HUBLI, PASSED U/S.264 OF THE IT ACT, 1961 THROUGH HIS PROCEEDINGS, DATED.26.03.2010. TH E ASSESSMENT IN THIS CASE HAS BEEN INTIMATED U/S.143(1) BY THE DCIT , CIRCLE-3(1), HUBLI, ON23.02.2009. 02. THE INCOME-TAX ACT DOES NOT PROVIDE AN APPEAL B EFORE THE APPELLATE TRIBUNAL AGAINST AN ORDER PASSED BY COMMI SSIONER OF ITA.740/BANG/2010 PAGE -2 INCOME-TAX U/S.264 OF THE INCOME-TAX ACT, 1961. AC CORDINGLY, THIS APPEAL IS LIABLE TO BE DISMISSED IN LIMINE AS NON-M AINTAINABLE. 03. AS THIS APPEAL HAS BEEN DISMISSED IN LIMINE AS NON- MAINTAINABLE, THE ASSESSEE IS FREE TO PURSUE ANY OT HER REMEDIES AVAILABLE TO HIM UNDER LAW EITHER BEFORE THE APPELL ATE AUTHORITIES OR BEFORE COURT OF LAW. 04. IN FILING THIS APPEAL THE ASSESSEE HAS MADE A P AYMENT OF ` .10,000/- TOWARDS FILING FEE. AS THIS APPEAL IS RE JECTED AS NON- MAINTAINABLE, THE ASSESSEE IS ENTITLED FOR THE REFU ND OF THE FILING FEE PAID BY HIM. ACCORDINGLY, WE DIRECT THE ASSESSING AUTHORITY TO MAKE A REFUND OF ` .10,000/- TO THE ASSESSEE AFTER MAKING DUE VERIFICA TION OF THE DETAILS OF THE PAYMENT MADE BY THE ASSESSEE. T HE ASSESSING AUTHORITY IS FURTHER DIRECTED TO FORWARD A COPY OF THE REFUND ORDER TO THE REGISTRY. 05. ORDER PRONOUNCED ON TUESDAY, THE 01ST DAY OF MA RCH, 2011, AT BANGALORE. SD/- SD/- (SMT. P. MADHAVI DEVI) (DR. O. K. NARAYANAN) JUDICIAL MEMBER VICE PRESIDENT ITA.740/BANG/2010 PAGE -3