Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 716 - AT - Income TaxWhether a appellant Society is a person u/s 2(31) - appeal not maintainable for not an Order within the meaning of Section 246A(1)? - Held that:- In the letter or order dated 31st August, 2011, the CIT(A) has only stated that the appeals filed by the assessee are not maintainable because the letter dated 3rd December, 2010 is not an order within the meaning of Section 246A(1). The assessee filed the appeals against the above order of learned CIT(A) in which the grounds raised by the assessee have already been reproduced this order. From those grounds, it would be evident that the assessee has challenged the finding of the AO and not the order of the CIT(A). The appeal before the ITAT arises against the order of the CIT(A) and not against the order of the AO unless it has been specifically provided under the Income-tax Act. The income of the assessee was determined vide assessment order dated 31st December, 2010 and thereafter, only the demand notice and challan were issued. Therefore the appellate order is the assessment order dated 31st December, 2010 and, in fact, the assessee has filed appeal against such assessment order which is pending before the CIT(A) - the assessee’s apprehension, that if it had not filed the appeal against letter dated 3rd November, 2010 it would be presumed that the assessee is liable to Income-tax Act, is misplaced and that in its appeal against the assessment order dated 31st December, 2010, if so advised, the assessee may still deny its liability to be assessed under the Income-tax Act and if so denied, then the appellate authority would decide the same on merits. CIT(A) was justified in holding that the appeals of the assessee against the letter dated 3rd November, 2010 were not maintainable - against assessee.
|