THE DHANASHREE MULTIPURPOSE CO COPERATIVE SOCIETY LIMITED,BELGAUM V. PRINCIPAL COMMISSSIONER OF INCOME TAX, BELGAUM

ITA 317/PAN/2024

AI Insights

The case involves two separate appeals filed by The Dhanashree Multipurpose Co-operative Society Ltd. and Shree Dudhganga Multipurpose Co-operative Society Ltd. against the notices of hearing issued by the Principal Commissioner of Income Tax, Hubali, under section 263 of the Income-tax Act, 1961, for the assessment year 2020-21. The appellants, without proper legal consultation, e-filed these appeals, which were intended to contest the notices of hearing. However, the legal representatives for the appellants later sought to withdraw these appeals, acknowledging that the notices were not appealable orders under the Act. The Departmental Representative argued that in the absence of a valid order under section 263, the appeals should be considered unadmitted. The tribunal agreed with this view, leading to the dismissal of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473505 (ITAT-PANAJI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: 2020-2021
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CAPT. PRADEEP ARYA LD.
• Assessee Lawyers: PRAMOD VAIDYA LD.
• Keywords: Revision of order
• Section: 263

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI ITAT-Panaji Page 1 of 3 BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 0317/PAN/2024 Assessment Year : 2020-21 The Dhanashree Multipurpose Co-operative Society Ltd. 722/1, Angol Road, Vidya Nagar, Belgaum PAN:AAAAD0350R . . . . . . . Appellant V/s Pr. Commissioner of Income Tax Hubali . . . . . . . . Respondent And ITA No. 0318/PAN/2024 Assessment Year : 2020-21 Shree Dudhganga Multipurpose Co-operative Society Ltd. 1, Karadaga, Tal.: Chikodi, Dist.: Belgaum PAN:AAAAJ6780J . . . . . . . Appellant V/s Pr. Commissioner of Income Tax Hubali . . . . . . . . Respondent Appearances Assessee by : Mr Pramod Vaidya [‘Ld. AR’] Revenue by : Capt. Pradeep Arya [‘Ld. DR’] Date of conclusive Hearing : 18/03/2025 Date of Pronouncement : 18/03/2025 ITA No.0317 & 0318/PAN/2024 AY:2020-21 ITAT-Panaji Page 2 of 3 ORDER PER G. D. PADMAHSHALI, AM; This twin appeals of the captioned assessee are instituted u/s 253(1)(c)(ii) of the Income-tax Act, 1961 [for short ‘the Act’] against the respective notices of hearing issued u/s 263 of the Act by the Pr. Commissioner of Income Tax, Hubali [for short ‘Ld. PCIT’] for assessment year 2020-21. 2. At the very outset of hearing, the Ld. Senior Counsel Mr Vaidya appearing for these appellants have commonly submitted that, without the due consultation from the counsels, these assessees suo-motto have e-filed these separate appeals online against the notice of hearing issued to them. These notices since not an appealable orders under the Act, therefore both the appellants vide separate letter dt. 18/03/2025 seeks to withdraw these appeals, which may be permitted. Per contra, the Ld. DR contended that, in the absence of valid order passed u/s 263 of the Act, these appeals are to be treated as unadmitted and be dismissed as such. ITA No.0317 & 0318/PAN/2024 AY:2020-21 ITAT-Panaji Page 3 of 3 3. Admittedly in both these cases vide separate notice dt. 08/11/2024 a revisionary proceedings u/s 263 of the Act were initiated by the Ld. PCIT and as informed those proceedings are still pending for their culmination. However under a mistaken bonafied belief the appellants have filed these appeals against the respective hearing notice (supra) issued to them. 4. We note that, the appeal u/s 253(1)(c)(ii) of the Act is admitted & maintainable only against a valid order passed u/s 263 of the Act. Since no appeal u/s 253(1) & (2) of the Act is admissible against any notice of hearing issued under the Act, therefore these appeals filed against such notices (supra) are thus deserves to be returned as unadmitted, ergo order accordingly. 5. In result, these appeals are DISMISSED as unadmitted. In terms of rule 34 of ITAT Rules, the order pronounced in the open court the date mentioned hereinbefore. -S/d- -S/d- PAVAN KUMAR GADALE G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER Panaji, 18th March, 2025. Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The AO Concerned 4. PCIT Concerned 5. DR, ITAT, Panaji Bench, Panaji 6. Guard File By Order, Sr. Private Secretary / AR ITAT, Panaji. "