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Facts
The assessee's appeal was against an order of the PCIT, Noida, passed under Section 119(2)(b) of the Income-tax Act, 1961. No one appeared on behalf of the assessee, and the appeal proceeded with the assistance of the Departmental Representative.
Held
The Tribunal held that an order passed under Section 119(2)(b) of the Income-tax Act is not appealable before the ITAT, as per Section 253(1) of the Act. Therefore, the appeal was rejected at the initial stage.
Key Issues
Whether an order passed under Section 119(2)(b) of the Income-tax Act is appealable before the Income Tax Appellate Tribunal.
Sections Cited
119(2)(b), 253(1), 119
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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,
Before: SHRI ANUBHAV SHARMA, & SHRI NAVEEN CHANDRA
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.
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.
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 section 253(1) of the Act.
Section 119 of the IT Act empowers the Central Board of Taxes (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. dismissed.
Order pronounced in open court on 08.10.2025.