9911796707
TMI Blog2023 (3) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... ndone delay in filing of Form No. 10B, for assessment year 2016- 17 . We have heard both the parties in Open Court proceedings through physical hearing mode. 2. At the outset ld. Counsel for the assessee submitted that this appeal is not maintainable with Income-Tax Appellate Tribunal(ITAT), as there are no provisions in the Income-tax Act, 1961(hereinafter called "the Act") , wherein the order passed by ld. CIT(E) refusing to condone delay in filing of Form No. 10B could have been challenged before tribunal, and it was submitted that this appeal is not maintainable before tribunal. The ld. Counsel for the assessee submitted that remedy lies either by filing Writ Petition with Hon'ble Jurisdictional High Court or filing petition with CBDT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20. The assessee has also placed on record application seeking condonation of delay explaining the cause of delay . It is claimed in the said application that Secretary of the assessee namely Shri Navratna Banka was not well from 10.02.2020 to 28.02.2020 and medical certificate from Dr. Rajeshwar Kant Chandra Mishra , MBBS, MD(Med.) M.I.A.C.M. B R D Medical College , Gorakhpur dated 28.02.2020 is also placed in original certifying illness of the Secretary of the assessee from 10.02.2020 to 28.02.2020. It is further explained that when the application was getting ready for filing of appeal with tribunal, lock down due to Covid-19 pandemic took place. The reliance is also placed on the judgment and order of Hon'ble Supreme Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concerned, since the appeal itself is not maintainable before tribunal , we do not propose to consider the condonation of delay where the appeal itself is not maintainable before tribunal. The Court/authority where the assessee, if so advised , chose to persue further legal remedy , can certainly take cognizance of the above factual matrix, in arriving at their own independent decision w.r.t. condonation of delay, if so sought by the assessee. Thus, in nutshell appeal of the assessee stand dismissed as not maintainable. We order accordingly. 3. In the result, the appeal of the assesseein ITA No. 113/Vns/2020 for ay: 2016-17stands dismissed as not maintainable. Order pronounced on 13/01/2023 at Varanasi, U.P. in accordance with Rule 34 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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