2011 (5) TMI 829

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....ioner requested for condonation of delay of more than six years in filing the revision petition. By Ext.P2 order, the Commissioner refused to condone the delay and, consequently, the prayer for condonation of delay as well as the revision petition was dismissed. The petitioner is challenging that order in this writ petition.   2. According to the petitioner, the 2nd respondent ought to have considered the revision petition on merits, after condoning the delay, insofar as the petitioner had sufficiently explained the delay satisfactorily in the revision petition itself. The petitioner seeks the following reliefs;   "(i) To call for the records leading to issuance of Ext.P2 order and quash the same by issuing a writ of certior....

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....d since it was filed belatedly. Therefore, the petitioner filed a revision petition against that expression of an opinion prejudicial to them by the assessing authority, which was referred to in Ext.P3 order. Insofar as that decision was not at any time communicated to the petitioner, the petitioner was perfectly justified in filing a revision under Section 264 of the Act against that decision of the assessing authority, is the contention raised.   5. The learned standing counsel for the Income Tax Department, despite the fact that Ext.P2 order has been passed dismissing the application for condonation of delay in filing the revision, now submits that it was a mistake committed by the Commissioner and the Commissioner should not hav....

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....n, which the assessee could have raised in an appeal against the assessment itself.   8. Section 264 of the Income Tax Act reads thus; "264. (1) In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.   (2) The Commissioner shall not of his own motion revise any order under this s....