Smt. Nirmala V. Tapkir, Pune V. Commissioner of Income-tax - III,

ITA 907/PUN/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0843 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B C MALAKAR

Judgement Text

] ]] ] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE , !', $ % BEFORE MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA, AM ITA NO.906/PN/2014 ASSESSMENT YEAR : 2009-10 SHRI VIJAY D. TAPKIR, FLAT NO.1, REVENUE COLONY, SHIVAJINAGAR, PUNE 411 005. PAN : AALPT3992R . APPELLANT VS. THE COMMISSIONER OF INCOME TAX-III, PUNE. . RESPONDENT ITA NO.907/PN/2014 ASSESSMENT YEAR : 2009-10 SMT. NIRMALA V. TAPKIR, FLAT NO.2, REVENUE COLONY, SHIVAJINAGAR, PUNE 411 005. PAN : AALPT3992R . APPELLANT VS. THE COMMISSIONER OF INCOME TAX-III, PUNE. . RESPONDENT / APPELLANT BY : SMT. DEEPA KHARE / RESPONDENT BY : SHRI B.C. MALAKAR / DATE OF HEARING : 30.11.2015 / DATE OF PRONOUNCEMENT: 30.11.2015 & / ORDER PER SUSHMA CHOWLA, JM : BOTH THE APPEALS FILED BY THE DIFFERENT ASSESSEES A RE AGAINST THE TWO SEPARATE ORDERS OF CIT-III, PUNE DATED 21.03.2014 A ND 24.03.2014 RELATING TO SAME 2 ITA NO.906/PN/2014 ITA NO.907/PN/2014 ASSESSMENT YEAR I.E. A.Y. 2009-10 PASSED UNDER SECT ION 264 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESS EE FAIRLY POINTED OUT THAT THE PRESENT APPEALS AGAINST THE ORDER UNDER SECTION 264 OF THE ACT ARE NOT MAINTAINABLE. HENCE, BOTH THE APPEALS ARE DISMISSE D AS NOT MAINTAINABLE. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF NOVEMBER, 2015. SD/- SD/- ( PRADIP KUMAR KEDIA ) ( SUSHMA CHOWLA ) $ / ACCOUNTANT MEMBER / JUDICIAL MEMBER PUNE ; DATED : 30 TH NOVEMBER, 2015. & ' ()* +*( / COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-III, PUNE; 4) THE DR B BENCH, I.T.A.T., PUNE; 5) GUARD FILE. &, / BY ORDER , ' # //TRUE COPY// $ %& # '( / SR. PRIVATE SECRETARY ) '* , / ITAT, PUNE