2023 (11) TMI 1104 - AT - Income Tax

Orders appealable before the Appellate Tribunal - order passed by a Commissioner u/s 119(2)(b) - Condonation of delay in filing of the audit report in Form No. 10BB r.w Rule 16CC of IT Rules, 1962 rejected - HELD 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. 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 had erroneously entertained the appeal against the order passed by the Commissioner u/s 119(2)(b) of the Act and had restored the matter to his file to re-adjudicate the matter afresh. Thus the captioned appeal filed by the assessee appellant is dismissed as not maintainable.

Summary

Issues involved: Appeal against rejection of application for condonation of delay in filing audit report in Form No. 10BB under Income Tax Act, 1961.

Summary:
The appeals were filed against orders by the Commissioner of Income-Tax (Exemption) rejecting applications for condonation of delay in filing audit reports in Form No. 10BB. The Appellate Tribunal noted that the appeals were not maintainable as per Section 253(1) of the Act, which specifies the orders appealable before the Tribunal. The Tribunal referenced a judgment by the High Court of Gujarat in a similar case, stating that orders passed by the Commissioner under section 119(2)(b) are administrative and not appealable before the Tribunal. Therefore, the appeals were dismissed as not maintainable based on the legal provisions and precedents.

The lead appeal (ITA No. 100/RPR/2020) was taken as the primary matter, and the decision in that appeal applied to the other two appeals (ITA No. 101/RPR/2020 & ITA No. 102/RPR/2020) due to similar facts and issues. Consequently, all three appeals were dismissed as not maintainable. The Tribunal's order was pronounced on September 25, 2023.