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

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.

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.

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.

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.

In the result, this appeal of assessee is dismissed.