Alternative statutory remedy bars writ challenge to faceless tax appellate order dismissed as time-barred.

Writ jurisdiction was held unavailable where the assessee challenged a faceless appellate order dismissing its appeal as time-barred, because an efficacious statutory second appeal lay before the Tribunal. The Court held that the existence of an alternative remedy barred bypassing the appellate scheme merely because the process was cumbersome or involved pre-deposit. The writ petition was therefore not maintainable and was disposed of, leaving the assessee to pursue the proper remedy before the competent Tribunal.

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Issues: Whether the writ petition challenging the appellate order was maintainable in view of the statutory remedy of appeal before the Income Tax Appellate Tribunal.

Analysis: The impugned order was a faceless appellate order dismissing the assessee's appeal as time-barred. Since the statute provided an effective alternative remedy of a second appeal before the Tribunal, the Court held that the petitioner could not bypass that remedy by invoking writ jurisdiction merely on the ground that the appellate process was cumbersome or required pre-deposit. The availability of an efficacious statutory remedy barred interference under writ jurisdiction.

Conclusion: The writ petition was not maintainable and was disposed of, leaving the petitioner free to pursue the appropriate remedy before the competent Tribunal.

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