Rejection of application for condonation of delay in filing refund clam is not appealable order u/s. 253

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

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