9911796707
TMI Blog2014 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT") dated 31.5.2013 passed in ITA No.188/AHD/2012 to 191/AHD/2012, by which, the learned ITAT has directed the Commissioner of Income Tax to consider the case of the respondents herein-respective assessee afresh including the issue of condonation of delay, after giving proper opportunity of being heard to them. 3. The facts leading to the present Special Civil Applications in nutshell are as under: 3.1 That with respect to the each assessee the Commissioner of Income Tax passed separate orders dated 3.11.2008 and 22.11.2009 respectively passed under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as the "I.T. Act"), by which, the application submitted by the respective assessee for regularization of their return i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 119(2)(b) of the I.T. Act appeal before the learned ITAT is not maintainable as the orders passed by the Commissioner is an administrative and non appealable order. It is submitted that as such consistently the learned ITAT has held that order passed by the Commissioner passed under Section 119(2)(b) of the I.T. Act is an administrative order and therefore, non appealable. It is submitted that despite the above, in the present cases the learned Tribunal has entertained the appeals which otherwise were not maintainable and has passed impugned orders. It is submitted that therefore, common judgment and order passed by the learned Tribunal is wholly without jurisdiction. 4.2 It is further submitted by Ms. Mauna Bhatt, learned advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged before the learned ITAT was the order passed by Commissioner passed under Section 119(2)(b) of the Act. It is submitted that consistently the Appellate Tribunal has held that the order passed by the Commissioner passed under Section 119(2)(b) of the I.T. Act is an administrative and non appealable order. Even otherwise, considering Section 253 of the I.T. Act an appeal against the order passed by the Commissioner passed under Section 119(2)(b) of the I.T. Act is not provided/maintainable. As such order passed by the Commissioner passed under Section 119(2)(b) of the I.T. Act is an administrative order against which appeal before the learned Appellate Tribunal under Section 253 of the Act would not be maintainable. At the cost of rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal which was preferred against the order passed by the Commissioner passed under Section 119(2)(b) of the I.T. Act holding that the said order is an administrative and non appealable order. Despite the above, in a rectification application, learned Tribunal issued similar direction and/or passed similar order to the impugned orders and too that as such the Division Bench did not agree with the order passed by the Tribunal passed in rectification application and as such, has observed that the Tribunal order on rectification application suffered from serious legal defect. In para 7 the Division Bench has observed as under: 7. We have no hesitation in holding that the Tribunal's order on rectification application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recedent and as such no law has been laid down by the Division Bench in the aforesaid decision. By aforesaid decision in Special Civil Application No.8003 of 2013 the Division Bench has not passed an order and/or held that though the appeal before the Appellate Tribunal against the order passed by the Commissioner passed under Section 119(2)(b) of the I.T. Act is maintainable and the Appellate Tribunal in exercise of appellate jurisdiction can entertain the appeal and pass the order on merits. Under the circumstances, as such the learned Tribunal has materially erred in solely relying upon the decision of the Division Bench of this Court in Special Civil Application No.8003 of 2013, which was passed by the Division Bench in exercise of powe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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