NEELAM,BIKANER vs. PCIT, JODHPUR

ITA 713/JODH/2024Status: DisposedITAT Jodhpur13 August 2026AY 2023-244 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an order passed by the Principal Commissioner under section 119(2)(b) is not appealable before the Income Tax Appellate Tribunal as it is not listed in Section 253 of the Act.

What were the facts?

The assessee sought condonation of delay in filing a return of income for her deceased husband to claim a refund of TDS on salary arrears. The Principal Commissioner of Income Tax rejected the application.

What were the issues?

Whether an order passed by the Principal Commissioner under Section 119(2)(b) of the Income Tax Act is appealable before the Income Tax Appellate Tribunal.

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, JODHPUR BENCH, JODHPUR

For Appellant: CA (Virtual)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 10.07.2024 passed by the learned Principal Commissioner of Income Tax, Jodhpur-1, whereby the assessee’s application seeking condonation of delay in filing the return of income for A.Y. 2023-24 under section 119(2)(b) of the Income-tax Act, 1961 has been rejected.

2.

Briefly stated, the assessee, Smt. Neelam, had filed an application before the learned PCIT seeking condonation of delay in filing the return of income of her deceased husband, Late Shri Mahesh Kumar Sharma, in the capacity of his legal

2 Asst. Year: 2023-24 heir. It was stated before the learned PCIT that her husband had expired on 26.07.2020 and, subsequently, his employer had paid salary arrears in March,

The order continues below.

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