2014 (3) TMI 654

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....orded therein. 2. The assessee filed the appeal with a delay of nine days. The application seeking condonation pleaded that against the (impugned) adjudication order dated 31.1.2013, it had initially preferred Writ Petition No.10915 /2013 before the Punjab and Haryana High Court on 13.5.2013; the writ petition was disposed of on 21.5.2013 relegating the assessee to pursue the alternative remedy of an appeal to this Tribunal; and the appeal was filed on the very next day i.e. on 22.5.2013. The delay of nine days had occurred, in the circumstances. Tribunal found satisfactory cause pleaded for the delay viz. invocation by the assessee, of the constitutional jurisdiction of the High Court. The delay of 9 days was therefore condoned. 3. R....

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....tion 148 of the Income Tax Act, 1961 (exercising jurisdiction under Article 226) when a statutory appellate remedy was available. After elaborate analyses of precedents on the subject, the Supreme Court in para 19 reiterated the circumstances which justify exercise of discretion, to entertain judicial review even when an alternative appellate remedy is available; and the exceptions to the normal principle that alternative remedy should be pursued rather than recourse to judicial review. The Court in the facts of the particular case concluded that the respondents/ assessee's Writ Petition ought not to have been entertained. While allowing the appeal filed by the Revenue, the Supreme Court granted liberty to the assessee to prefer an appe....

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....gh Court dismissed this application observing that it does not have power to entertain the appeal filed beyond the period of 120 days, even though in terms of the liberty given by the Delhi High Court, the appellant could have filed the appeal within 30 days, but failed to do so. On analysis of the relevant provisions including Section 35 of the FEMA and analogous provisions of other enactments ; and considering the peculiar facts and circumstances of the case, the Supreme Court rejected the challenge to the order of the High Court and dismissed the appeals. Neither the decision in Ambica Industries nor in Ketan V. Parekh offer support to Revenue's contention that the conduct of the assessee / the respondent herein in preferring Writ....