COMMISSIONER OF INCOME TAX Vs. KIRTIBHAI A PATEL

JUDGEMENT

(1.) BY way of this petition under Article under Article 226 of the Constitution of India, the petitionerCommissioner of Income TaxII has prayed for an appropriate writ, direction and order quashing and setting aside the impugned order dated 27.5.2013 passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as the "ITAT") passed in Miscellaneous Application No.221/AHD/2012 in ITA No.549/AHD/ 2012, by which, the learned Tribunal has directed the petitioner hereinCommissioner of Income TaxII to consider the case afresh including issue of condonation of delay and after giving proper opportunity of hearing to the assessee passed the necessary orders.

(2.) AT the outset, it is required to be noted that being aggrieved and dissatisfied with the order passed by the petitionerCommissioner of Income TaxII passed under Section 119(2)(b) of the Income Tax Act (hereinafter referred to as the "Act"), the respondent herein preferred appeal before the learned ITAT being ITA No.549/AHD/ 2012 and by order dated 15.5.2012 the learned ITAT dismissed / disposed of the said appeal as not maintainable by observing that order passed under Section 119(2)(b) of the Act is an administrative order which is not appealable before the ITAT.

(3.) SUBSEQUENTLY in the said appeal which was held to be not maintainable, the respondent herein original appellant preferred rectification being MA No.221/AHD/2012 and by impugned judgment and order dated 27.5.2013, the learned Tribunal has directed the Commissioner to consider the case afresh including issue of condonation of delay and after giving proper opportunity of hearing to the assessee passed the necessary orders.