TMI Blog2023 (11) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the delay in filing its audit report in Form No. 10BB was declined by him, as under:- 4. We have heard the ld. Authorized Representatives for both the parties, and perused the order passed by the CIT(Exemption), Bhopal u/s 119(2)(b) of the Act. 5. At the very outset, we may hereinabove observe 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. For the sake of clarity, Section 253(1) of the Act that specifically lists out the orders that are appealable before the Appellate Tribunal is cull ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 263 or under section 272A or an order passed by him under section 154 amending any such order; or] (d) an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147 or section 153A or section 153C in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order; or (e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Principal Commissioner or Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order; or (f) an order passed by the prescribed author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A No. 100/RPR/2020 is dismissed as not maintainable. 8. As the facts and the issues involved in these remaining two appeals i.e. ITA No. 101/RPR/2020 ITA No. 102/RPR/2020 remains the same as were there before us in the aforementioned appeal in ITA No. 100/RPR/2020, therefore, our order therein passed shall apply mutatis mutandis for disposing off the aforementioned appeals. 9. Resultantly, the captioned appeals of the respective assessee appellants in ITA No. 101/RPR/2020 and ITA No. 102/RPR/2020 are dismissed as not maintainable. 10. In the result, all the captioned appeals i.e. ITA No.100 to 102/RPR/2020 are dismissed as not maintainable. Order pronounced in open court on 25th day of September, 2023. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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