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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by Order having DIN - ITBA/COM/F/17/2023-24/ 1057013310(1) dated 12.10.2023 passed by learned Commissioner of Income-Tax (Exemption), Bhopal u/s 119(2)(b) of Income-tax Act, 1961 whereby and whereunder the assessee’s application for condonation of delay in filing Form No. 10 for assessment year 2017-18 had been rejected, the assessee has filed this appeal before us on the grounds mentioned in Form No. 36 (Appeal Memo).
Sindhu Sewa Mandal, Ujjain Assessment year 2017-18 2. Heard the learned Representatives of both sides and case record perused.
It emerged during hearing that the present appeal has been filed against the Order passed by lower authority u/s 119(2)(b) of the Income Tax Act, 1961. But, however, there is no provision in section 253(1) of Income Tax Act, 1961 to file such an appeal by assessee against an Order passed by authorities u/s 119(2)(b). Therefore, the present-appeal is not maintainable.
Being so, we hereby dismiss this appeal. However, the assessee is at liberty to avail appropriate remedy in accordance with law.
In the result, this appeal of assessee is dismissed.
Order pronounced in open court on 14.03.2024.