{"id":13958,"date":"2020-11-22T04:39:11","date_gmt":"2020-11-22T04:39:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/digjam-ltd-v-acit-2020-79-itr-263-193-dtr-237-206-ttj-734-rajkot-trib\/"},"modified":"2020-11-22T04:39:11","modified_gmt":"2020-11-22T04:39:11","slug":"digjam-ltd-v-acit-2020-79-itr-263-193-dtr-237-206-ttj-734-rajkot-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/digjam-ltd-v-acit-2020-79-itr-263-193-dtr-237-206-ttj-734-rajkot-trib\/","title":{"rendered":"Digjam Ltd. v. ACIT (2020) 79 ITR 263\/ 193 DTR 237\/206 TTJ 734 (Rajkot) (Trib)"},"content":{"rendered":"<p>The assessee preferred an appeal to the Commissioner (Appeals) against the assessment order within the time specified under the provisions of section\u00a0249\u00a0. The assessee subsequently without withdrawing the appeal filed before the Commissioner (Appeals) filed a revision application under section\u00a0264\u00a0to the Commissioner within the time specified under section\u00a0264\u00a0. The Commissioner under section 264 dismissed the application. Subsequently, the Commissioner (Appeals) dismissed the appeal filed by the assessee as not maintainable without adjudicating the issue raised before him on the merits. On appeal the Tribunal held that the conditions specified under clause (c) of section\u00a0264\u00a0were applicable. Clause (c) restricts the power of the Commissioner to revise the order if any appeal has been preferred before the Commissioner (Appeals). Undisputedly, in the present case the appeal had already been preferred to the Commissioner (Appeals). Thus the order passed by the Commissioner under section\u00a0264\u00a0was against the provisions of law. The finding of the Commissioner (Appeals) was set aside and he was directed to admit the appeal filed by the assessee and decide the issue afresh in accordance with the provisions of law on the merits. The assessee shall co-operate during the appellate proceedings before the Commissioner (Appeals) and file the necessary supporting documents in support of its contention. The assessee was directed to deposit a sum of Rs. 40,000 to the Income-tax office before the commencement of the proceedings before the Commissioner (Appeals) for its negligent approach . CIT v. Eurasia Publishing House (P) Ltd.\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b1998%5d%20232%20ITR%200381\">(1998) 232 ITR 381<\/a>\u00a0(Delhi)\u00a0(HC) distinguished. ( AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal &#8211; Commissioner (Appeals) &#8211; Appealable orders \u2013 Revision &#8211;  When appeal was pending revision application was filed &#8211;  Revision is held to be not valid \u2013 Cost  of Rs 40000 was imposed upon assessee- CIT(A) is directed to decide the matter on merits  [ S. 249, 264 ]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-13958","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3D8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13958"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13958\/revisions"}],"predecessor-version":[{"id":13959,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13958\/revisions\/13959"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}