INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Application for condonation of delay - Ex parte order of Tribunal - Owing to defective notice, assessee was unable to appear before Tribunal

Assessee was assessed to tax under the Act, by DCIT relating to the assessment year 2012-13. He had preferred an appeal against this assessment order before CIT(A) and appeal was dismissed on merits against which the petitioner had preferred an appeal before ITAT. It was contention of assessee that owing to defective notice, assessee was unable to appear before ITAT. However, ITAT had passed a cryptic order dismissing the appeal preferred by assessee. Being aggrieved, assessee filed miscellaneous petition for recalling the order with a delay, which came to be dismissed. Held: The court was of the considered view that there was considerable force in the submission of Revenue in view of miscellaneous petition being dismissed as time barred. The court deemed it appropriate to set aside the same in view of the law declared by the jurisdictional High Court in the case of M/s. Karuturi Global Ltd., [W.P. No. 25597/2019(T-IT) (D.D. - 4-7-2019) : 2019 TaxPub(DT) 5986 (Karn-HC)] wherein, it was held that remedy available to assessee to seek for condonation of delay beyond the statutory period of limitation is only under Articles 226 and 227 of Constitution of India. In circumstances, where Tribunal had dismissed the appeal as time-barred, writ jurisdiction was the appropriate remedy available to assessee. The court found it appropriate to condone the delay in filing the miscellaneous petition and remanded the matter to Tribunal to reconsider the matter on merits.

REFERRED :

FAVOUR : In assessee's favour (by way of remand)

A.Y. :

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