Non-appealable tax order under section 119(2)(b) cannot be challenged before the Tribunal in appellate jurisdiction.

An order passed under section 119(2)(b) of the Income-tax Act, which concerns admission of claims after the prescribed time in cases of genuine hardship, was held not to be appealable under section 253(1). The Tribunal therefore had no appellate jurisdiction to entertain a challenge against that order, and the appeal was dismissed as not maintainable. The stated principle is that an order not made appealable by the statute cannot be brought before the Tribunal in appellate proceedings.

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Issues: Whether an appeal lies before the Tribunal against an order passed under section 119(2)(b) of the Income-tax Act, 1961.

Analysis: The order challenged was one under section 119(2)(b), which relates to the power to authorise admission of certain claims after the expiry of the prescribed time in cases of genuine hardship. The Tribunal held that such an order is not an appealable order under section 253(1) of the Income-tax Act, 1961.

Conclusion: The appeal was not maintainable and was dismissed.

Final Conclusion: The challenge to the order under section 119(2)(b) did not survive before the Tribunal, resulting in dismissal of the assessee's appeal at the threshold.

Ratio Decidendi: An order that is not made appealable under section 253(1) of the Income-tax Act, 1961 cannot be entertained by the Tribunal in appellate jurisdiction.

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