Order of Commissioner passed u/s 119(2)(b) not appelable before ITAT

Bhavesh Ghanshyam Advani Vs CIT (ITAT Mumbai) ITAT Mumbai held that order of Commissioner passed under section 119(2)(b) of the Income Tax Act is not appelable before the ITAT. Such order can either be appealed directly to the Sectary, CBDT or can be challenged before High Court. Facts- The assessee filed an application before Commissioner of Income Tax (International Taxation)-1, seeking condonation of delay in filing tax returns for Assessment Years (AY) 2011-12 and 2012-13. After receipt of the application by assessee, a report was called from ITO. In his application assessee has mentioned ...