CATHERINE JEAN CHANDHOK,DELHI vs. PCIT, NOIDA

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH,
NEW DELHI

BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER

ITA No. 3954/DEL/2025 [A.Y 2020-21]
W-12/51, Sainik Farms

Noida
New Delhi

PAN: AGXPC 9276 H

(Appellant)

(Respondent)

Assessee By : None

Department By : Shri Sushil Kumar Kulheri, Sr. DR

Date of Hearing
: 01.10.2025
Date of Pronouncement : 08.10.2025

PER NAVEEN CHANDRA, AM :-

This appeal by the assessee is directed against the order of the ld.
PCIT, Noida dated 31.01.2025 pertaining to A.Y 2020-21. 2. None appeared for and on behalf of the assessee. We decided to proceed with the assistance of the ld. DR. Therefore, the ld. DR was heard at length and the Case records were carefully perused.
3. At the very outset, we find that the challenge before us is against the order u/s 119(2)(b) of the Income-tax Act, 1961 [the Act, for short]
dated 31.01.2025 passed by the PCIT, Noida. We find that the order u/s ITA No. 3954/DEL/2025 [A.Y 2020-21]
(CBDT) to issue instructions to lower levels of authority for proper administration of the Income tax Act. For this purpose, section 119(2)(b) empowers CBDT to authorize any income tax authorities to admit any claim for exemption, deduction, refund and any other relief under the income tax act even after the expiry of the time limit to make such claim to avoid genuine hardship to the assessee. However, such claims will only be entertained by the income tax authority provided such claims are made within the prescribed due date and the default occurred due to circumstances beyond the taxpayer’s control. Since the instant order u/s 119(2)(b) is not appealable, we reject the appeal at the initial stage itself. We, therefore, dismiss the grounds of appeal raised by the assessee.
5. In the result, appeal of assessee in ITA No. 3954/DEL/2025 is dismissed.
Order pronounced in open court on 08.10.2025. [ANUBHAV SHARMA]

[NAVEEN CHANDRA]
JUDICIAL MEMBER

ACCOUNTANT MEMBER

Dated: 08th OCTOBER, 2025. ITA No. 3954/DEL/2025 [A.Y 2020-21]
VL/