SOCIAL SECURITY SCHEME OF GICEA,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 435/AHD/2020Status: DisposedITAT Ahmedabad14 July 20222 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. It was noted that an order passed under section 119(2)(b) is not appealable under sections 246A or 253 of the Act.

What were the facts?

The assessee, a charitable trust, filed an appeal challenging an order passed by the CIT(Exemption) under section 119(2)(b) of the Income Tax Act for not condoning the delay in filing Form 10B. The assessee later sought to withdraw the appeal.

What were the issues?

The primary issue was whether the order passed under section 119(2)(b) was appealable before the ITAT. The assessee conceded it was not.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 154,Section 246A,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA & SHRI SUCHITRA RAGHUNATH KAMBLE

For Appellant: Shri Parin Shah, AR
Hearing: 13/07/2022Pronounced: 14/07/2022

O R D E R

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld.Commissioner of Income-Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT”] dated 7.7.2020 pertaining to the Asst.Year 2016-17 passed under section 154 read with section 119(2)(b) of the Income Tax Act, 1961 ("the Act" for short).

2.

At the outset, the ld.counsel for the assessee has filed a note seeking permission to withdraw the above appeal in view of the fact that impugned order is not appealable before us. The contents of note filed by the assesse’s representative read as under:

1.

“Appellant is charitable trust The caption appeal was filed challenging order of PCIT(Exemption) passed u/s.119(2)(b) of the Act not condoning delay in filing Form 10B. Against the rejection of same, appellant preferred appeal u/s.154 of the Act before CIT(A) and thereafter before your honours. It is submitted that order passed u/s.119(2)(b) of the Act is not appealable u/s.246A or u/s.253 of the Act and accordingly, appellants pray to allow the withdrawal of appeal.”

3.

In view of the above written submissions of the assessee’s representative, the appeal of the assessee stands dismissed as withdrawn. Order pronounced in the Court on 14TH July, 2022 at Ahmedabad.

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