M/S SHRIMAT MAHRAJA JAGDEVRAO PAWAR SMRITI SHIKSHA SANSTHA,DHAR vs. CIT EXMPTION, BHOPAL

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ITA 136/IND/2021Status: DisposedITAT Indore23 December 2022AY 2017-183 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 there is no provision under Section 253(1) of the Income Tax Act to file an appeal against an order passed by the authorities under Section 119(2)(b). Therefore, the appeal is not maintainable.

What were the facts?

The assessee filed an appeal against the rejection of their application for condonation of delay in filing Form 10BB for AY 2017-18. The appeal was filed against an order passed under Section 119(2)(b) of the Income Tax Act.

What were the issues?

Whether an appeal lies before the ITAT against an order passed by the CIT under Section 119(2)(b) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 253(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: MS.SUCHITRA KAMBLE & SHRIB.M. BIYANI

For Respondent: Shri P.K. Mishra, CIT-DR
Hearing: 22.12.2022Pronounced: 23.12.2022

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

1.

Feeling aggrieved by appeal-order having DIN No.ITBA/COM/F/17/2020- 21/1031767508(1) dated 25.03.2021passed by learned Commissioner of Income-Tax (Exemption), Bhopal at JABAL u/s 119(2)(b) whereby the assessee’s application dated 22.01.2022 for condonation of delay in filing form no.10BB for assessment year 2017-18 was rejected.

2.

The appeal was heard on 20.10.2022. Subsequently, on perusal of case records it was found that the appeal is filed against the order passed by lower authorities u/s 119(2)(b) of the Income Tax Act 1961. But however, M/s. ShrimatMahrajaJagdevraoPawarSmritiShikshaSanstha Assessment year 2017-18 there is no provision in section 253(1) of Income Tax Act to file such an appeal. Hence the case was reposted for clarification.

3.

Today, when the case was called, non-appeared on behalf of the assessee. Ld. DR representing the revenue was available. Therefore, appeal is preceded for hearing ex-parte the assessee.

4.

On perusal of section 253(1), it is found that there is no provision for filing of appeal by assessee against an order passed by authorities u/s 119(2)(b) of the Act, ld. DR also agree to this. Therefore, the present appeal is not maintainable. Being so we hereby dismissed this appeal.

5.

In the result, this appeal of assessee is dismissed.

Order pronounced as per Rule 34 of I.T.A.T. Rules, 1963 on 23/12/2022.

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