Order passed by CIT under sec. 119 is an administrative order which isn't appealable before ITAT

Order passed by Commissioner under section 119(2)(b) was an administrative order against which appeal before Tribunal under section 253 was not maintainable.

Facts:

a)  The assessees approached the Commissioner for regularization of their returns in terms of section 119(2)(b);

b)  The CIT rejected said applications. However, the Tribunal directed the Commissioner to consider the case of the assessees afresh, after giving proper opportunity of being heard to them.

c)  Aggrieved-CIT filed the instant appeal.

The High Court held as under:

1)  In view of section 253, appeal against the order passed by the Commissioner under section 119(2)(b) was not maintainable;

2)  Such order passed by the Commissioner under section 119(2)(b) was an administrative order against which appeal before Tribunal under section 253 would not be maintainable;

3)  Thus, the Tribunal had materially erred in entertaining the appeals against the order passed by the Commissioner under section 119(2)(b) and had materially erred in passing the impugned order directing the Commissioner to consider the case of the respondent-assessees afresh. – CIT v. Rasida Ibrahimbhai Vohra [2014] 42 taxmann.com 85 (Gujarat)