Appeal against section 119(2)(b) order not maintainable where Tribunal appeal rights are confined to section 253(1) lists.

An order passed under section 119(2)(b) rejecting condonation of delay in filing Form No. 10BB was treated as administrative in nature, and the article notes that section 253(1) exhaustively lists the orders appealable to the Tribunal. Because an order under section 119(2)(b) is not included in that appeal list, no statutory right of appeal lies to the Appellate Tribunal. On that basis, the appeal was held to be not maintainable and was dismissed.

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Issues: Whether an appeal before the Appellate Tribunal was maintainable against an order passed by the Commissioner under section 119(2)(b) of the Income-tax Act, 1961 rejecting condonation of delay in filing Form No. 10BB.

Analysis: Section 253(1) of the Income-tax Act, 1961 exhaustively enumerates the orders against which an appeal lies to the Appellate Tribunal. An order passed under section 119(2)(b) is not included in that list. The order under section 119(2)(b) is administrative in nature and does not confer a statutory right of appeal before the Tribunal.

Conclusion: The appeal was held to be not maintainable and was dismissed.

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