Loading judgment…
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.
Held
The Tribunal held that the order of the Pr. CIT(A) was not an appealable order. Therefore, the appeal was liable to be dismissed.
Key Issues
Whether the order passed by the Pr. CIT(A) declining condonation is appealable before the Tribunal.
Sections Cited
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
(ि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.
Concurring with the submissions of Ld. Sr. DR, we dismiss the appeal since the impugned order is not an appealable order before Tribunal.
The appeal stand dismissed. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.