Case Details: Shrishti Institute of Medical Science and Research Centre vs. CIT (Exemption) - [2023] 156 taxmann.com 183 (Raipur-Trib.)
Judiciary and Counsel Details
- Ravish Sood, Judicial Member & Arun Khodpia, Accountant Member
- Y.K. Mishra, Adv. for the Appellant.
- V.K. Singh, CIT-DR for the Respondent.
Facts of the Case
For the relevant assessment year, the assessee filed the return of income and the audit report in Form No. 10BB belatedly. It filed an application before the Commissioner under section 119(2)(b) seeking condonation of delay in filing the audit report in Form No. 10BB.
The Commissioner rejected the application for condonation of delay in filing Form No. 10BB. Aggrieved by the order, the assessee filed an appeal to the Raipur Tribunal.
ITAT Held
The Tribunal held that Section 253(1) specifically lists out the orders that are appealable before the Tribunal. The appeal filed by the assessee was not maintainable before the Tribunal for the reason that the assessee was not vested with any right to assail an order passed by a Commissioner under section 119(2)(b) by preferring an appeal before the Tribunal.
As an order passed by a Commissioner under section 119(2)(b) does not find any mention in the list of orders that are appealable before the Tribunal, the instant appeal was not maintainable before the Tribunal.
List of Cases Reviewed
- CIT v. Rasida Ibrahimbhai Vohra [2014] 42 taxmann.com 85 (Guj.) (para 5) followed.
List of Cases Referred to
- CIT v. Rasida Ibrahimbhai Vohra [2014] 42 taxmann.com 85 (Guj.) (para 5).
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