The Painkulam Primary Agricultural Coop Bank Ltd., Kanyakumari V. CIT, Madurai

ITA 809/CHNY/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 7856 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-11-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 26-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RANGARAJAN JR ST
• Assessee Lawyers: R ANJALOSE
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B, CHENNAI BEFORE SHRI U.B.S. BEDI, J.M. & SHRI ABRAHAM P. GEO RGE, A.M. I.TA. NO.809/MDS/2010 ASSESSMENT YEAR: 2005-06 THE PAINKULAM PRIMARY AGRICULTURAL COOP. BANK LTD., PAINKULAM, KANNIYAKUMARI DT. 629188. [PAN: AACFT5079N] VS THE INCOME TAX OFFICER, WARD I(2), NAGERCOIL (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R. ANJALOSE REVENUE BY : SHRI K.E.B. RANGARAJAN, JR. ST. COUNSEL O R D E R PER U.B.S. BEDI, J.M. THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF THE ITO, WARD I(2), NAGERCOIL DATED 22.03.2010 RELEVANT TO THE ASSESSME NT YEAR 2005-06, WHICH IS PASSED BY HIM TO GIVE EFFECT TO THE ORDER OF THE LD . CIT-1 MADRUAI PASSED UNDER SECTION 263 OF THE INCOME TAX ACT DATED 02.03.2010. 2. THE LD. DR AT THE VERY OUTSET SUBMITTED THAT TH E APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE ASSESSING OFF ICER PASSED IN PURSUANT TO THE ORDER UNDER SECTION 263 OF I.T. ACT OF LD. CIT- I AND DIRECT APPEAL AGAINST SUCH ORDER OF THE ASSESSING OFFICER IS NOT MAINTAINABLE BEFORE THE TRIBUNAL, WHICH MAY BE DISMISSED AND TO THIS PLEA OF THE LD. DR, THE LD . COUNSEL FOR THE ASSESSEE COULD NOT GIVE ANY SATISFACTORY REPLY. 3. AFTER HEARING BOTH THE SIDES, CONSIDERING THE M ATERIAL ON RECORD AND RELEVANT PROVISIONS OF LAW, WE FIND THAT AS PER SEC TION 253 NO APPEAL LIES AGAINST THE ORDER OF THE ASSESSING OFFICER PASSED IN PURSUA NT TO THE ORDER PASSED UNDER SECTION 263 OF THE I.T. ACT BEFORE ITAT. THEREFORE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED BEING NOT MAINTAINABLE. ITA NO. ITA NO. ITA NO. ITA NO. 809 809809 809/MDS/10 /MDS/10 /MDS/10 /MDS/10 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 25.11.2010. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI, DATED, THE 25.11.2010. VM/- COPY TO : APPELLANT/RESPONDENT/CIT(A)- /CIT, /DR