Income Tax Officer -2(3), RAIPUR (CG) V. M/s Amisha In Sky Creations, RAIPUR (CG)

ITA 89/BIL/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 2286 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 26-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K JAIN
• Assessee Lawyers: SANTOSH JAIN

Judgement Text

1 ITA NO.89/BLPR/2012 IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR. BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NO. 89/BLPR/2012 ASSESSMENT YEAR : 2012 - 13. THE INCOME - TAX OFFICER, - 2(3), M/S AMISHA IN SKY CREATIONS, RAIPUR. VS. RAIPUR. PAN AADFA8279M APPELLANT. RESPONDENT. APPELLANT BY : SHRI D.K. JAIN RESPONDENT BY : SHRI SANTOSH JAIN.. DATE OF HEARING : 16 - 10 - 2015. DATE OF PRONOUNCEMENT : 3 0 T H NOV., 2015. O R D E R PER SH RI SHAMIN YAHYA, A.M . THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS), RAIPUR DATED 19 - 04 - 2012 AND PERTAINS TO ASSESSMENT YEAR 2012 - 13. THE GROUND OF APPEAL READS AS UNDER : WHETHER IN LAW AND ON FACTS & CIRCUMSTANCES OF THE CASE, THE CIT(A) WAS JUSTIFIED IN CANCELLING THE ORDER PASSED BY THE AO U/S 210(3) OF THE I.T. ACT, 1961. 2. WE FIND THAT THE SUBJECT MATTER OF APPEAL IN THIS CASE IS AN ORDER PASSED U/S 210(3) OF THE I.T. ACT. THIS SECTION PERTAINS TO ORDER OF THE AO UPON THE ASSESSEE TO PAY ADVANCE TAX. WE FIND THAT AN ORDER PASSED U/S 210(3) OF THE I.T. ACT CANNOT BE THE SUBJECT MATTER OF APPEAL BEFORE THE ITAT. HENCE THIS APPEAL 2 ITA NO.89/BLPR/2012 IN OUR CONSIDERED OPINION IS LIABLE TO BE DISMISSED IN LIMINE AND IS ACCORDINGLY SO DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 0 T H DAY OF NOV., 2015. S D / - S D / - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. DATED: 3 0 T H N OV.., 2015. COPY FORWARDED TO : 1. M/S AMISHA IN SKY CREATIONS, SHRI RAM HEIGHTS, AVANTI VIHAR, RAIPUR. 2. I.T.O., 2(3) , RAIPUR. 3. C.I.T., RAIPUR. 4. CIT(APPEALS), RAIPUR. 5. D.R., ITAT, RAIPUR. 6. GUARD FILE TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE .