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TMI Blog2013 (11) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has raised numerous questions of law. However, the appeal is admitted only on the following substantial question of law which reads as under: "Whether on the facts and circumstances of the case and in law, the Tribunal was right in holding that the appellant was not as assessee aggrieved from the order passed by the CIT(A) as contemplated by Section 253(1)?" 3 As the canvass of the controversy is limited, at the request of the Counsel for the parties, the appeal itself is taken up for final disposal at the stage of admission. 4 The appellant is a company incorporated in Netherlands and is a tax resident therein. The appellant is engaged in operation of ships in International water in partnership with M/s. Maersk Line UK Ltd. (forme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves the following reasons for dismissing the appeal as not maintainable: " .................. The legal position emanating from the judicial pronouncements discussed above is that the term "assessee aggrieved" used in section 253(1) being a person competent to file an appeal before the Tribunal is the person who is an aggrieved party liable to pay tax in terms of the order against which the appeal is to be preferred. As already discussed by us there is no tax payable by the assessee in the present case as a result of the impugned order passed by the ld. CIT(A) even as a partner of the firm as the said order of the ld. CIT(A) has not given rise to any tax liability of the partnership firm. In our considered opinion, this appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he test laid down by the Tribunal viz: the aggrieved assessee is one who is liable to pay tax in terms of the order against which the appeal is preferred. In this case, the CIT (A) has categorically held that the UK firm - PONP is taxable in India and the share of profits of the appellant is exempt from income under Section 10(2A) the Act. However, once the partnership firm is taxable in India then the appellant's would become liable to pay tax under Section 188A of the Act which provides - every person who is a partner of a firm is jointly and severally liable along with the firm for the payment of tax, penalty or other sum payable by the firm. Consequently, appellant is liable or at least potentially liable to pay taxes in terms of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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