2025 (9) TMI 1695

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....SC with Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSC. For the Respondent : Mr. Vivek Sarin, Ms. Divyanshi Singh, Mr. Dhruv Dev Gupta, Mr. Satish C. Kaushik, Mr. Abhishek Jain, Advs. ORDER CM APPL. 54999/2025(condonation of delay in filing) CM APPL. 55000/2025(condonation of delay in re-filing) 1. For the reasons stated in the application, the delay of 3 days in refiling and ....

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....the respondent by stating in Paragraph 05 as under: "Considered the submissions of both the parties and material placed on record. Admittedly in this matter, the return of income was filed on 31.10.2018, Form 10B was filed on 16.11 .2018 and we observed that the time for filing the Form 10B was extended for this assessment year to 31.10.2018 vide CBDT Circular dated 08.10.2018. Further we....

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....e on record and to pass appropriate orders." 6. Mr. Abhishek Maratha, learned counsel for the appellant, by drawing our attention to the proposed questions of law framed in the appeal, would submit that the appeal before the ITAT was not maintainable as the order is not an appealable order. 7. The learned counsel for the respondent has not shown anything contrary to contend that the appeal b....

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....onation of delay in filing Form 10B passed by the Ld. CIT(E), New Delhi u/s 119(2)(b) of the Act without having jurisdiction? (2) Whether, on the facts and in the circumstances of the case and in law, the Hon'ble ITAT has erred in ignoring the fact that the rejection order passed u/s 119(2)(b) for delay in filing form 10B is not an appealable order before the Hon'ble ITAT, as per section ....