SHRI NAMIYUN PARASHVANATH JAIN SWETAMBER MANIDHARI TRUST,JABALPUR vs. COMMISSIONER OF INCOME TAX, (EXAMPTION)), BHOPAL

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ITA 20/JAB/2020Status: DisposedITAT Jabalpur25 May 2022AY 2018-192 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an order under section 119(2)(b) denying condonation of delay is not appealable under section 253 of the Act. Therefore, the appeal filed before the Tribunal was a mistake and was rightly withdrawn.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order by the CIT(Exemptions) under section 119(2)(b) of the Income Tax Act. The assessee later sought permission to withdraw the appeal, stating it was not maintainable before the Tribunal.

What were the issues?

Whether an order passed by the CIT(Exemptions) under section 119(2)(b) of the Income Tax Act is appealable before the ITAT.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI SANJAY ARORA, HON‟BLE & SHRI MANOMOHAN DAS, HONBLE

For Respondent: Smt. Maya Maheshwari, CIT-DR
Hearing: 26/05/2022Pronounced: 26/05/2022

O R D E R

Per Sanjay Arora, AM

1.

This is an Appeal by the Assessee directed against the Order dated 11/09/2020 by the Commissioner of Income Tax (Exemptions), Bhopal (“CIT(E)”, for short) under section 119(2)(b) of the Income Tax Act, 1961 („the Act‟, hereinafter) for assessment year (AY) 2018-19.

2.

At the very outset, it was observed by the Bench that the assessee has, and only rightly so, moved an application (through it‟s counsel, Shri Bardia), seeking permission for withdrawal of the instant appeal as the same is not maintainable

(A.Y. 2018-19) Shri Namiyun Parashvanath Jain Swetamber Manidhari Trust vs. CIT(Exemption) before the Appellater Tribunal. The ld. CIT-DR did not fairly object to the said request by the assessee.

3.

An order u/s. 119(2)(b) of the Act denying condonation of delay is not an order appealable u/s. 253 of the Act. An appeal thereagainst before the Tribunal is this a mistake and, thus, is being rightly withdrawn as nont maintainable by the assessee-appellant. We, therefore, have no hesitation in according permission for the said withdrawal. We decide accordingly.

4.

In the result, assessee‟s appeal is dismissed as not maintainable.

Order pronounced in open Court on May 26, 2022 Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 26/05/2022 vr/- Copy to: 1. The Appellant: Shri Namiyun Parashvanath Jain Swetamber Manidhari Trust, Kushal Mangal Bhawan, Near Lal School, Sadar, Cantt, Jabalpur - 482001 2. The Respondent: CIT (Exemptions), Bhopal (MP) 3. The CIT-D.R., ITAT, Jablapur 4. Guard File. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.

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