9911796707
TMI Blog2023 (11) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... ct"), dated 15/16.09.2020, wherein the applications filed by the respective assessee's seeking condonation of the delay that was involved in filing of the audit report in "Form No. 10BB" r.w Rule 16CC of the Income Tax Rules, 1962 were rejected by him. As common issues are involved in the aforementioned appeals, therefore, the same are being taken up and disposed off vide a consolidated order. 2. We shall take up the appeal filed by the assessee appellant in ITA No. 100/RPR/2020 as the lead matter, and the order therein passed shall apply mutatis mutandis to the other two appeals. 3. The assessee appellant has assailed the impugned order passed by the CIT(Exemption), Bhopal u/s 119(2)(b) of the Act, wherein the assessee's application seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or (ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC; or 91[(c) an order passed by, (i) a Principal Commissioner or Commissioner under section 12AA or section 12AB or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending any such order; or (ii) a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 263 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, it was observed that as an order passed u/s 119(2)(b) does not find any mention in the orders appealable before the Tribunal u/s 253 of the Act; therefore, no such appeal was maintainable before the Tribunal. Accordingly, the 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. 6. On the basis of our aforementioned deliberations, the captioned appeal filed by the assessee appellant is dismissed as not maintainable. 7. Resultantly, the appeal filed by the assessee appellant in ITA No. 100/RP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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