Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 1104 - ITAT RAIPUROrders appealable before the Appellate Tribunal - order passed by a Commissioner u/s 119(2)(b) - Condonation of delay in filing of the audit report in “Form No. 10BB” r.w Rule 16CC of IT Rules, 1962 rejected - HELD THAT:- The captioned appeal filed by the assessee appellant is not maintainable before us. We say so for the reason that an assessee is not vested with any right to assail an order passed by a Commissioner u/s 119(2)(b) of the Act by preferring an appeal before the Appellate Tribunal. As an order passed by a Commissioner u/s 119(2)(b) of the Act does not find any mention in the list of orders that are appealable before the Appellate Tribunal, therefore, we are constrained to observe that the present appeal filed by the assessee is not maintainable before us. Our aforesaid view is supported by the judgment of Rasida Ibrahimbhai Vohra [2014 (3) TMI 30 - GUJARAT HIGH COURT] wherein as observed that as an order passed by the Commissioner u/s 119(2)(b) is an administrative order; therefore, the same is not appealable before the Tribunal. High Court based on its aforesaid observations had set-aside the order of the Tribunal, observing, that the latter had erroneously entertained the appeal against the order passed by the Commissioner u/s 119(2)(b) of the Act and had restored the matter to his file to re-adjudicate the matter afresh. Thus the captioned appeal filed by the assessee appellant is dismissed as not maintainable.
|