IN THE INCOME TAX APPELLATE TRIBUNAL
"J" Bench, Mumbai
Before Shri D.Manmohan (VP) & Shri Sanjay Arora (AM)
I.T.A. No. 1895/Mum/2011
(Assessment Year : 2006-07)
Gausia Cold Storage Pvt. Ltd. Vs. ACIT Circle 6(3)
133, Kazi Sayed Street 522, Aayakar
5 t h Floor, Guru Krupa Bldg. Bhavan
Masjid Bunder M.K. Road
Mumbai-400 003. Mumbai-400 020.
PAN/GIR N o. AAACG2115G
(Appellant) .. (Respondent)
O R D E R U/S 254(2) r.w.s.254(1) OF THE INCOME TAX ACT, 1961
Per Sanjay Arora (A M):-
Against the order passed u/s. 264 of the Income-tax Act, 1961, assessee
preferred an appeal before the Tribunal. While passing an ex-parte order, we
overlooked the fact that there is no right of appeal provided under the statute
against the order passed u/s. 264 of the Act. In fact a party to litigation can move to
an appropriate forum only when the statute provides for such a right. As can be
noticed from section 253 of the Income-tax Act, 1961 an order passed by the
Commissioner of Income Tax (`CIT') u/s. 264 of the Act is not appealable before
the Appellate Tribunal.
2. However, this issue escaped the attention of the bench; while passing the
order on 16.01.2015 the bench entertained the appeal and disposed of the issue/s on
merits. Since entertaining the appeal against the order passed u/s. 264 of the Act is
a mistake apparent from record, in exercise of the powers vested in us u/s. 254(2)
of the Act, the bench hereby recalls the order dated 16.01.2015; we hold that the
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ITA No. 1895 /Mum/11
appeal filed by the assessee deserves to be dismissed as not admitted, since there is
no statutory right to file an appeal against the order passed u/s. 264 of the Act.
3. In the result, the order dated 16.01.2015 is recalled/rectified and the appeal
filed by the assessee is dismissed.
Order pronounced accordingly on 12.06.2015
Sd/- Sd/-
(D. Manmohan) (Sanjay Arora)
Vice-President Accountant Member
Mumbai, Dated: 12.06.2015
SK, PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT-6,Mumbai
4. DR, ITAT, Mumbai
5. Guard File
BY ORDER,
Dy./Asstt. Registrar)
ITAT, Mumbai
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