Shiraz Marazban Italia Vs PCIT (ITAT Surat)
ITAT Surat held that rejection of the application for condonation of delay in filing refund claim u/s 119(2)(b) of the Act is not an appealable order u/s. 253. Thus, appeal dismissed as infructuous.
Facts- Appellant filed a rectification application under section 154 of the Income Tax Act requesting to grant refund of Rs.20,100/- on the basis of CBDT Circular No.9/2015, dated 09.06.2015. The said Circular is in respect of condonation of delay in filing refund claim and claim of carry forward losses u/s 119(2)(b) of the Act. In fact, the assessee had requested for grant of refund of Rs.20,100/- on the basis of the above Circular. In reply, the PCIT has issued the impugned letter stating that the instruction relating to condonation of delay cannot relax provisions of section 139(5) of the Act.
Conclusion- Held that the impugned reply of the PCIT is not an order u/s 154 of the Act. Rather, this is rejection of the application for condonation of delay in filing refund claim u/s 119(2)(b) of the Act. This is not an appealable order u/s 253 of the Act which specifies the orders aggrieved by which appeals may be filed to the ITAT. Hence, the appeal filed is dismissed as infructuous.
