PER G. S. PANNU, AM The captioned two appeal have been preferred by the two different assessees and arise out of separate similarly worded orders of the Commissioner of Income Tax-IV, Pune, passed under Section 264 of the Income Tax Act, 1961 (in short the Act) dated 25.01.2012 and 02.02.2012 ITA Nos. 673 & 674/PN/2012 A.Ys. 2007-08 & 2008-09 2 pertaining to Sham V. Chavan for assessment year 2007-08 and Ravindra N. Chitale for assessment year 2008-09 respectively.

2. When the captioned appeals were called for hearing, the learned counsel for the assessees fairly conceded the position that the impugned appeals were not maintainable having regard to the provisions of Section 253(1) of the Act. Section 253(1) of the Act enumerates the orders against which the appeals are permissible to be filed before the Tribunal. As a result of the aforesaid position the captioned appeals are liable to dismissed as non- maintainable.

3. However, an incidental plea has also been raised to the effect that while filing the impugned appeals, the respective assessees have deposited Tribunal fee of Rs. 10,000/- in terms of Section 253(6) of the Act. The learned counsel for the assessee submitted that the appeals being non-maintainable, the Tribunal fee is also liable to be refunded and that the Bench may pass suitable directions. The learned counsel referred to a precedent by way of the decision of the ITAT Amritsar Bench in the case of Kiranjit Singh vs. ACIT (2006) 101 TTJ (Asr.) 424 in somewhat similar circumstances.

4. The learned Departmental Representative appearing for the Revenue did not make any specific submission in the matter for the reason that the same related to procedure for filing of appeals before the Tribunal.

5. In our considered opinion, after hearing the parties, we find that captioned assessees are entitled to refund of the Tribunal fee paid inasmuch as the captioned appeals had been wrongly filed and are in any case, not maintainable because the impugned orders passed by the Commissioner of Income Tax-IV are not appealable before the Tribunal in terms of Section 253(1) of the Act. Accordingly, the excess Tribunal fee paid is directed to be refunded to the respective assessees. ITA Nos. 673 & 674/PN/2012 A.Ys. 2007-08 & 2008-09 3

7. Resultantly, the captioned appeals are dismissed as non-maintainable. Order pronounced in the open Court on 29 th April, 2013. Sd/- Sd/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated: 29 th April, 2013 Sujeet Copy of the order is forwarded to: -

1) The Assessee;

2) The Department;

3) The CIT-IV, Pune;

4) The DR, B Bench, I.T.A.T., Pune;

5) Guard File. By Order //True copy// Private Secretary I.T.A.T., Pune