CATHERINE JEAN CHANDHOK,DELHI V. PCIT, NOIDA

ITA 3954/DEL/2025

AI Insights

This case involves an appeal by Catherine Jean Chandhok against an order issued by the PCIT, Noida, dated 31.01.2025, concerning the assessment year 2020-21. The order was issued under section 119(2)(b) of the Income-tax Act, 1961, which allows the Central Board of Direct Taxes (CBDT) to authorize income tax authorities to admit claims for exemptions, deductions, refunds, and other reliefs even after the expiry of the usual time limits, provided the delay was due to circumstances beyond the taxpayer's control. The ITAT, upon review, determined that the specific order in question was not subject to appeal under the provisions of section 253(1) of the Income-tax Act, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778149 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2020-2021
• Appeal Filed On: 16-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR KULHERI
• Section: 119(2)(b)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3954/DEL/2025 [A.Y 2020-21] Catherine Jean Chandhok Vs. The P.C.I.T. W-12/51, Sainik Farms Noida New Delhi PAN: AGXPC 9276 H (Appellant) (Respondent) Assessee By : None Department By : Shri Sushil Kumar Kulheri, Sr. DR Date of Hearing : 01.10.2025 Date of Pronouncement : 08.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. PCIT, Noida dated 31.01.2025 pertaining to A.Y 2020-21. 2. None appeared for and on behalf of the assessee. We decided to proceed with the assistance of the ld. DR. Therefore, the ld. DR was heard at length and the Case records were carefully perused. 3. At the very outset, we find that the challenge before us is against the order u/s 119(2)(b) of the Income-tax Act, 1961 [the Act, for short] dated 31.01.2025 passed by the PCIT, Noida. We find that the order u/s Printed from counselvise.com ITA No. 3954/DEL/2025 [A.Y 2020-21] Catherine Jean Chandhok Vs. The P.C.I.T. Page 2 of 3 119(2)(b) of the Act is not appealable order before the ITAT as per section 253(1) of the Act. 4. Section 119 of the IT Act empowers the Central Board of Taxes (CBDT) to issue instructions to lower levels of authority for proper administration of the Income tax Act. For this purpose, section 119(2)(b) empowers CBDT to authorize any income tax authorities to admit any claim for exemption, deduction, refund and any other relief under the income tax act even after the expiry of the time limit to make such claim to avoid genuine hardship to the assessee. However, such claims will only be entertained by the income tax authority provided such claims are made within the prescribed due date and the default occurred due to circumstances beyond the taxpayer’s control. Since the instant order u/s 119(2)(b) is not appealable, we reject the appeal at the initial stage itself. We, therefore, dismiss the grounds of appeal raised by the assessee. 5. In the result, appeal of assessee in ITA No. 3954/DEL/2025 is dismissed. Order pronounced in open court on 08.10.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08th OCTOBER, 2025. Printed from counselvise.com ITA No. 3954/DEL/2025 [A.Y 2020-21] Catherine Jean Chandhok Vs. The P.C.I.T. Page 3 of 3 VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "