BIHAR STATE EDUCATIONAL INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED,PATNA vs. CIT EXEMPTION, PATNA
Facts
The assessee filed an appeal against an order passed by the CIT(Exemption). During the hearing, the assessee's counsel submitted that an appeal against an order passed under Section 264 of the Income-tax Act, 1961, is not maintainable before the Tribunal. The assessee thus prayed for withdrawal of the appeal.
Held
The Tribunal considered the submissions of both parties and acknowledged the settled legal position that an appeal against an order passed under Section 264 of the Act is not maintainable before the Tribunal. Therefore, the assessee's prayer to withdraw the appeal was accepted.
Key Issues
Maintainability of an appeal before the Tribunal against an order passed under Section 264 of the Income-tax Act, 1961.
Sections Cited
264 of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH, PATNA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.270/Pat/2025 Assessment Year: 2021-22 Bihar State Educational Infrastructure Development Corporation Limited..……….………………. …………………....Appellant Shiksha Bhawan Bihar Rastrabhasha Parisad Campus, Acharya Shivpujan Sahay Path, Sampatchak Phulwari, Patna -800004. [PAN: AAECB1859M] vs. CIT(Exemption), Patna…….…....……………..………………….…..... Respondent Appearances by: Shri D. V. Pathy, Sr. Adv., appeared on behalf of the appellant. Md. A H Chowdhury, CIT, appeared on behalf of the Respondent. Date of concluding the hearing : January 27, 2026 Date of pronouncing the order : January 28, 2026 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: The present appeal filed by the assessee is directed against the order passed by the CIT(Exemption) for the assessment year 2021-22. 2. At the time of hearing, the learned counsel for the assessee fairly submitted that against an order passed by the CIT (Exemption) under section 264 of the Income-tax Act, 1961, no appeal lies before the Tribunal. Accordingly, he prayed for withdrawal of the present appeal. 3. On the other hand, the ld. DR did not raise any objection to the prayer made by the assessee.
I.T.A. No.270/Pat/2025 Bihar State Educational Infrastructure Development Corporation Limited
After considering the submissions of both sides and in view of the settled legal position that an appeal against an order passed under section 264 of the Act is not maintainable before the Tribunal, the prayer of the assessee is accepted. Accordingly, the appeal is dismissed as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 28th January, 2026. Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member Dated: 28.01.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3.CIT (A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches