Court remands matter to Commissioner of Income Tax for Revision Petition, emphasizes exclusion of time under Section 248.

The Court allowed the writ petition, remanding the matter to the Commissioner of Income Tax (International Taxation) to decide the Revision Petition on merit in accordance with the law. The decision emphasized the exclusion of time spent in the earlier appeal under Section 248 of the Act, allowing the Revision Petition to proceed within the time limit. The Court clarified that its ruling did not address the substantive issues of the case, leaving all parties' rights and contentions open for further consideration.

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Issues:
Challenge to order by Commissioner of Income Tax for AY 2018-19, seeking direction to consider Revision Petition under Section 264 IT Act.

Analysis:
The petitioner filed a writ petition challenging the order dated 27th March, 2021 by the Commissioner of Income Tax (International Taxation) for the Assessment Year 2018-19. The petitioner also sought direction to consider the Revision Petition filed under Section 264 of the Income Tax Act, 1961, after condoning the delay in filing the petition. The petitioner argued that the Revision petition was dismissed on grounds of limitation, despite the petitioner's belief that the appeal filed earlier was maintainable, based on previous favorable orders. The petitioner withdrew the appeal upon realizing the error and promptly filed a Revision Petition within four days against the order passed by the Income Tax Officer. The impugned order was challenged as erroneous under Section 264 of the Act, citing sufficient cause for the delay.

The respondent contested the petitioner's reasoning for seeking condonation of delay, arguing against the petitioner's position. The Court, considering Section 14 of the Limitation Act, 1963, found that the time spent in prosecuting the earlier appeal under Section 248 of the Act could be excluded, making the Revision Petition within the time limit. Consequently, the Court allowed the writ petition, remanding the matter to the Commissioner of Income Tax (International Taxation) to decide the Revision Petition on merit in accordance with the law. The Court clarified that its decision did not touch upon the merits of the controversy, leaving the rights and contentions of all parties open for further consideration.

In conclusion, the Court allowed the writ petition, directing the Commissioner to reconsider the Revision Petition on merit, emphasizing the exclusion of time spent in the earlier appeal under Section 248 of the Act. The judgment focused on the procedural aspect of limitation and the petitioner's right to have the Revision Petition considered on its merits, without delving into the substantive issues of the case.

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