2019 (12) TMI 1590 - AT - Income Tax

Dismissal of Assessee's Appeal under IT Act for AY 2007-08

The Appellate Tribunal ITAT Chennai dismissed the Assessee's appeal against the Principal Commissioner of Income Tax, Salem's order under section 220(2A) ... Order passed u/s 220(2A) - appealable order before the Income Tax Appellate Tribunal - HELD THAT:- As fairly agreed by the learned Authorized Representative that the appeal is not maintainable in so far as an order u/s.220(2A) is not an appealable order before the Income Tax Appellate Tribunal. Consequently, he has prayed for permission “to withdraw the appeal with a liberty to obtain an alternative remedy.” The learned Authorized Representative has also made an endorsement to that effect. Consequently, the assessee is permitted to withdraw this appeal with liberty to obtain an alternative remedy. Accordingly, the appeal of the assessee is dismissed as withdrawn. Appeal of the assessee is dismissed. The Appellate Tribunal ITAT Chennai dismissed the appeal filed by the Assessee against the order of the Principal Commissioner of Income Tax, Salem under section 220(2A) of the Income Tax Act, 1961 for the Assessment Year 2007-08. The Assessee was represented by Mr. R. Lakshmi Ratan, Advocate, and the Revenue was represented by Mr. AR.V.Sreenivasan, JCIT. The appeal was withdrawn with liberty to obtain an alternative remedy, and accordingly, the appeal of the assessee was dismissed. The order was pronounced on 18th December 2019 in Chennai.