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

ITA 740/BANG/2010 | 2007-2008
Pronouncement Date: 01-03-2011 | Result: Dismissed

Appeal Details

RSA Number 74021114 RSA 2010
Bench Bangalore
Appeal Number ITA 740/BANG/2010
Duration Of Justice 9 month(s)
Appellant Sri. Gurunath B. Byakodi, Hubli
Respondent DCIT, Hubli
Appeal Type Income Tax Appeal
Pronouncement Date 01-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 01-03-2011
Date Of Final Hearing 01-03-2011
Next Hearing Date 01-03-2011
Assessment Year 2007-2008
Appeal Filed On 31-05-2010
Judgment 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