TMI Blog2023 (1) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no need to interfere with the findings of the CIT(A). The contention of the assessee that the refund should have been given to the assessee does not sustain when the assessee has not availed the appropriate authority which grants the condonation of delay of applying for refund and directing the same. Thus, appeal filed by the assessee is dismissed. - I.T.A. No.282/Ahd/2022 - - - Dated:- 6-1-2023 - Ms. Suchitra Kamble, Judicial Member For the Appellant : Ms. Rangoli Gada, A.R. For the Respondent : Shri Atul Pandey, Sr. D.R. ORDER The appeal filed by the assessee is against the order passed by the Ld. CIT(Appeals), National Faceless Appeal Centre (in short NFAC ), Delhi on 13.05.2022 for A.Y. 2010-11. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 154 of the Act the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. A.R. submitted that due to the loss incurred by the assessee the assessee could not file the complete details of income at the relevant time. The Ld. A.R. further submitted that as per Section 119(2)(b) of the Act, the Board may, if it is considers it desirable or expedient so to do for avoiding genuine hardship in any case or class or cases, by general or special order, authorize to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interferes with the course of assessment of any particular assessee nor with the discretion of the Commissioner (Appeals) which according to the Supreme Court in Union of India vs. Azadi Bachao Andolan (2003) 263 ITR 706 is the only restriction to the powers of the Board under Section 119. The Ld. A.R. relied upon the decision of Hon ble Madras High Court in case of R. Seshammal vs. ITO 237 ITR 185 (Mad.), wherein the Hon ble High Court held that Section 237 of the Act does not satisfy that an assessment order must be made and the same amount must be made and the same amount must be found to be payable as taxed and the some amount is excess of that amount should have been paid. It is not a pre-condition of invoking that Section that same l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal thereafter before the CIT(A). The major defect on the part of the assessee for not approaching the appropriate authorities cannot cure the lapse on the part of assessee and therefore, the CIT(A) was right in dismissing the appeal of the assessee. There is no need to interfere with the findings of the CIT(A). The contention of the assessee that the refund should have been given to the assessee does not sustain when the assessee has not availed the appropriate authority which grants the condonation of delay of applying for refund and directing the same. Thus, appeal filed by the assessee is dismissed. 8. In the result, the appeal of the assessee is dismissed. This Order pronounced in Open Court on 06/01/2023 - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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