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Facts
The assessee's appeal was delayed by 675 days due to the Secretary's health issues. The assessee filed an appeal against the CIT(A)'s order which dismissed the appeal on the ground that it was against an unappealable order regarding condonation of delay in filing Form 10B.
Held
The Tribunal held that the appeal filed before the CIT(A) was against an order passed under Section 119(2)(b) of the Act, which is not an appealable order under Section 246A. The order passed under Section 154 was not the impugned order challenged before the CIT(A).
Key Issues
Whether an appeal against an order under Section 119(2)(b) of the Act, which is not appealable under Section 246A, is maintainable. Whether the CIT(A) correctly dismissed the appeal on these grounds.
Sections Cited
119(2)(b), 154, 246A, 143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
आदेश / O R D E R This is an appeal filed by the assessee against the order dated 03.04.2023, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. 2. Shri Sumit Ghosh, ld. AR appeared on behalf of the assessee and Shri Mrinmay Basak, ld.Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld. AR of the assessee that the appeal of the assessee is delayed by 675 days for which the assessee has filed necessary affidavit. The delay was on account of health issues of the Secretary. Considering the affidavit and the reason which are found to be reasonable and plausible, the delay of 675 days in filing the present appeal by the assessee is condoned and appeal is disposed off on merits.
2 ITANo.960/KOL/2025 4. It was submitted by the ld. AR that the ld.CIT(A) has dismissed the appeal of the assessee on the ground that the appeal is against the condonation of delay in filing Form 10B u/s.119(2)(b) of the Act and the ld.CIT(A) cannot adjudicate the issues insofar as an order u/s.119(2)(b) of the Act is not an appealable order. The assessee has filed its return of income on 02.06.2017 and there was delay in filing Form 10B, therefore, exemption has not been granted. A rectification application has been filed on 24.07.2019 and the same came to be rectified partially vide an order dated 06.08.2019. It was the submission that the assessee has challenged the order passed u/s.154 of the Act dated 06.08.2019. It was the submission that the assessee has also mentioned before the order of the ld.CIT(E) u/s.119(2b) of the Act. It was the submission that the ld. CIT(E) may be directed to adjudicate the order passed u/s.154 of the Act dated 06.08.2019.
In reply, ld. Sr. DR submitted that the assessee has filed the appeal against the order passed u/s.119(2b) of the Act, which is not an appealable order u/s.246A of the Act. It was the submission that he relied on the order of the ld. CIT(A).
I have considered the rival submissions. A perusal of the facts of the present case clearly shows that the Form 35 being filed before the ld. CIT(A) reads as under :-
3 ITANo.960/KOL/2025 4 ITANo.960/KOL/2025
In column 2, details of the order appealed against, shows section and sub-section of the IT Act i.e. u/s.154 of the Act and the date of order is 29.04.2022. The Income Tax Authority passing order under appealed is shown as DLC-WX-(259)(1). A perusal of the impugned order dated 5 ITANo.960/KOL/2025 29.04.2022 shows that this is an order passed u/s.119(2)(b) of the Act which reads as under:-
6 ITANo.960/KOL/2025
A perusal of the order passed u/s.154 of the Act which is being alleged by the ld.AR is dated 06.08.2019 and the reason for rectification is specifically mentioned in page 5 of the order passed u/s.154 of the Act as “condonation order u/s.119(2b) passed by the Board”, which reads as under :-