TMI Blog2015 (12) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal can be said to be conferred upon an assessee. See case of Pradeep Singh Vs. Deputy Commissioner of Income Tax [2005 (2) TMI 459 - ITAT DELHI-F ]. The appeal filed by the assessee against the order passed under Section 154 of the Act to the order under Section 12AA is not maintainable. However, the assessee may file an appeal against the order passed under Section 12AA of the Act by the Commissioner of Income Tax in compliance to the direction of the Tribunal with a request of condonation of delay, if so advised. - ITA No. 4009/Del/2015 - - - Dated:- 16-12-2015 - Sh. H. S. Sidhu, Judicial Member And Sh. O. P. Kant, Accountant Member For the Appellant : Sh. Rakesh Gupta, Adv. Smt. Poonam Ahuja, Adv For the Respondent : Sh. A. K. Saroha, CIT (DR) ORDER Per O. P. Kant, A. M. The present appeal by the assessee is directed against the order dated 29.05.2015 passed by Commissioner of Income Tax (Exemptions), Lucknow under Section 154 of the Income-tax Act, 1961 (for short the Act ), raising the following grounds of appeal: i. That having regard to the facts and circumstances of the case, learned Commissioner of Income Tax (Exemption) has erred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority is granted registration as per the provisions of section 12AA of the Income Tax Act, 1961 with effect from 31.03.2003 i.e. the date of filing of application. Entry of the application is made in the register maintained in this office for the purpose at SI No. 49/2006-07. 2.2 The assessee was aggrieved with the date from which the registration was granted by the Commissioner of Income Tax, Ghaziabad. In view of the assessee, according to the proviso just below the section 12(1)(a) of the Act, the registration was to be granted from first day of the financial year in which the application was made. In the case of the assessee, the first day of the financial year would be 01.04.2002, whereas the registration was granted w.e.f. 31.03.2003 by the Commissioner of Income Tax. Aggrieved with the above discrepancy, the assessee filed petition under Section 154 of the Act before the Commissioner of Income Tax. Due to restructuring in the Department, the jurisdiction over exemption cases was assigned to the Commissioner of Income Tax (Exemption), Lucknow, who decided the application of the assessee and rejected with following remarks: 3. On the said dates of hearing, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions and perused the material on record. It is undisputed that the order of rectification to the order passed under Section 12AA of the Act is not in the list of the orders appealable to the Tribunal. The legislature has included the order passed under Section 154 amending the order under Section 263 of the Act, however, the order rectifying order under Section 12AA of the Act has not been included. It is the settled position of law that there is no inherent right of appeal to any assessee and the right of appeal is only statutory one. Therefore, unless the statute specifically provides for filing an appeal against a particular order, no right of appeal can be said to be conferred upon an assessee. In this respect, we would like to note the observations of the Tribunal, Delhi Bench in the case of Pradeep Singh Vs. Deputy Commissioner of Income Tax, reported in (2005) 93 ITD 0514. The Tribunal in the above case relied on the decision of Hon ble Gujarat High Court in the case of Mandal Ginning Pressing Co. Ltd. Vs. Commissioner of Income Tax (1973) 90 ITR 332 (Guj.) and on the other High Court s decisions, including the decision of Hon ble Jurisdictional High Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 23. It is obvious that the Legislature did not intend to confer a right of appeal against the amount of income assessed or the amount of tax determined without reference to the section under which the assessment or determination may have been made. If the legislature wanted to give a right of appeal against every assessment of income or determination of tax, there is no reason why the legislature should have added the words under section 23 and specifically enacted the source of the power under which the assessment of income or the determination of tax should have taken place in order that the assessee should be entitled to appeal against it. The words under section 23 must, therefore, be given due effect in interpreting this clause. These words in the context in which they occur can mean by virtue of or in exercise of the power conferred under section 23. If assessment of income or determination of tax has taken place under any other provision of the Act, it would not attract the right of appeal, unless of course it falls within any other clause of section 30, sub-section (1). Having said so much on the interpretation of the words used in the clause, we may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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