Sou Jayee Mohite SP Mandal, Satara V. Commissioner of Income Tax (Exemption), Pune, Pune

ITA 1378/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8355 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 03-03-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 14-12-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1378/PUN/2023 Assessment Year : 2020-21 Sou Jayee Mohite SP Mandal, Rethare Bk,Tal Karad, Dist. Satara – 415108 Maharashtra PAN : AADTS7345B Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM : This is an appeal filed by the appellant directed against the order of ld. Commissioner of Income Tax, Exemption, Pune [the CIT, Exemption] dated 16.10.2023 for the Assessment Year 2020-21. 2. Briefly, the facts of the case are that the appellant is a trust and filed the return of income for the A.Y. 2020-21 on 12.03.2021 as against the extended due date on 15.02.2021. Intimation u/s.143(1) was issued to the appellant denying exemption u/s.11(1)(d) of the Act and thus raised demand of Rs.28,46,130/-. Thereafter, appellant filed an application on 20.12.2022 before the ld. CIT, Exemption seeking Assessee by : Shri Prasanna Joshi Revenue by : Shri Ajay Kumar Keshari Date of hearing : 07.03.2024 Date of pronouncement : 07.03.2024 ITA No.1378/PUN/2023 2 condonation of delay u/s.119(2)(b) of the Act. The ld. CIT, Exemption observed that the condonation for delay u/s.119(2)(b) is applicable to those cases where the return of income has not been filed or the return filed is invalid. Thus, the ld. CIT, Exemption rejected the condonation application of the appellant on the ground that the assessee’s return is a valid return and the same had already been processed by the CPC on 30.11.2021. 3. Being aggrieved, the appellant is in appeal before us in the present appeal. 4. We heard the rival submissions and perused the material on record. The solitary issue to be decided is whether or not the impugned order in question is an appealable order? Section 253(1) mandates filing of appeals before the Appellate Tribunal where an assessee is aggrieved by the orders passed by the following authorities: (a) an order passed by a Deputy Commissioner (Appeals) before the 1st day of October, 1998 or, as the case may be, a Commissioner (Appeals) under section-154, section- 250, section-270A, section-271, section-271A, section-271J or section-272A; or (b) an order passed by an Assessing Officer under clause (c) of section-158BC, in respect of search initiated under section-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 (c) an order passed by 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 ITA No.1378/PUN/2023 3 an order passed by him under section-154 amending his order under section-263 or an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section- 272A; 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; (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; (f) an order passed by the prescribed authority under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section-10. (2) The Principal Commissioner or Commissioner may, if he objects to any order passed by a Deputy Commissioner (Appeals) before the 1st day of October, 1998 or, as the case may be, a Commissioner (Appeals) under section-154 or section-250, direct the Assessing Officer to appeal to the Appellate Tribunal against the order. 5. On perusal of the above section, prima-facie, it is found that the impugned order passed by the ld. CIT, Exemption does not emanate from any of the orders passed under the aforementioned sections and therefore, it is not an appealable order u/s.253(1) of the Act. Therefore, the appeal filed by the appellant trust is not maintainable and hence dismissed as such. 6. In the result, the appeal is dismissed. Order pronounced on this 07 th day of March, 2024. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दनांक / Dated : 07 th March, 2024 Satish ITA No.1378/PUN/2023 4 आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब च, पुणे / DR, ITAT, “B” Bench, Pune. 4. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune Date 1. Draft dictated on 07-03-2024 Sr.PS 2. Draft placed before author 07-03-2024 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.