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Gausia Cold Storage Pvt. Ltd. 133, Kazi Sayed Street 5th Floor, Guru Krupa Bldg. Masjid Bunder Mumbai-400 003. Vs. ACIT Circle 6(3) 522, Aayakar Bhavan M.K. Road Mumbai-400 020.
June, 17th 2015
                  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
                                             2
                                                                      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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