ZEENAT PARWEEN,FIROZABAD vs. PCIT-ITO FZD, FIROZABAD

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ITA 577/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2020-21Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 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 held that the order of the Pr. CIT(A) was not an appealable order. Therefore, the appeal was liable to be dismissed.

What were the facts?

The assessee filed an appeal for Assessment Year 2020-21 against an order passed by the Pr. Commissioner of Income Tax (Appeals) declining condonation for filing ITR under section 119(2)(b). At the time of hearing, no one appeared for the assessee.

What were the issues?

Whether the order passed by the Pr. CIT(A) declining condonation is appealable before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Pronounced: 22.04.2025

(िनधा�रणवष� / Assessment Year:2020-21) बनाम/ Zeenat Parween Income-tax Officer, Near Vijay Talkies, Firozabad. Ward 2(2)(2), Firozabad. Vs. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AEUPA-9339-L (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order passed by learned Pr. Commissioner of Income Tax (Appeals), Agra-1 [Pr. CIT(A)] on 04-12-2024 declining condonation for filing ITR u/s 119(2)(b) of the Act. At the time of hearing, none appeared for assessee. The Ld. Sr. DR stated that such an impugned order is not an appealable order before Tribunal and therefore, the appeal is liable to be dismissed.

2.

Concurring with the submissions of Ld. Sr. DR, we dismiss the appeal since the impugned order is not an appealable order before Tribunal.

3.

The appeal stand dismissed. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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