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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: GIRISH AGRAWALWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER WAL, ACCOUNTANT MEMBER Assessment Year : 2016-17 State State Institute Institute for for Vs. CIT (Exemptions) CIT (Exemptions) Development of Arts and Development of Arts and Bhubaneswar Bhubaneswar crafts, Handicarft Complex, crafts, Handicarft Complex, Gandamunda, Bhubaneswar. Gandamunda, Bhubaneswar. PAN/GIR No. PAN/GIR No.AAETS 9430 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Nihar Ranjan Biswal, CA Nihar Ranjan Biswal, CA Revenue by : Shri S.C.Mohanty, Sr Shri S.C.Mohanty, Sr DR Date of Hearing : 21/07 7/2023 Date of Pronouncement : 21/0 /07/2023 O R D E R Per Bench
This is an appeal filed by the assessee aga This is an appeal filed by the assessee against the order of the ld inst the order of the ld CIT(Exemptions), Hyderabad dated 25.11.2019 CIT(Exemptions), Hyderabad dated 25.11.2019 for the assessment year for the assessment year 2016-17.
Shri Nihar Ranjan Biswal, CA appeared for the assessee and Shri Shri Nihar Ranjan Biswal, CA appeared for the assessee and Shri Shri Nihar Ranjan Biswal, CA appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue.
The assessee has raised the following grounds: The assessee has raised the following grounds:
P a g e 1 | 3 ‘1. For that, on the facts and circumstances of the case, the ld CIT(E) has erred in law for not condoning the delay in filing the Form 10B without considering the CBDT Circular No.10/2019 dated 22nd May, 2019. Hence, we request condone the delay in filing Form 10B and set aside the order of the ld CIT(Exemptions).
2. For that, on the facts and circumstances of the case, the ld CIT(E) has erred in law for not condoning the delay in filing the Form 10B since this is not recommended by the AO whereas recommended by the AO is not required to condone the delay. Hence, we request condone the delay in filing Form 10 and set aside the order of the CIT(Exemptions).
3. For that, on the facts and circumstances of the case, the ld CIT(E) has erred in law for not condoning the delay in filing the Form 10B when the same is a procedural lapses and filed before the completion of assessment. Hence, we request to condone the delay in filing Form 10B and set aside the order of the CIT(E).”
A perusal of the order of the ld CIT(E) shows that the order has been passed against the application for approval u/s.119(2)(b) of the I.T.Act, 1961. We observe that such type of order passed under section 119(2)(b) of the Act can be appealed directly to the CBDT or can be challenged through writ petition before the Hon’ble Jurisdictional High Court. In view of above, we are of the view that the appeal is not maintainable and hence, same is dismissed as infructuous.
In the result, appeal of the assessee stands dismissed.
Order dictated and pronounced in the open court on 21/07/2023.
Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 21/07/2023 B.K.Parida, SPS (OS)
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