2022 (4) TMI 1394
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....ta-1 (PCIT) dated 15.12.2021 under Section 264 of the Income Tax Act, 1961 (in short, 'the Act') dismissing the revision petition filed by the appellants. From paragraph 5 of the impugned order, we find that the order was an ex parte order since according to the PCIT despite notice being sent to the assessee through e-mail none appeared for the hearing. That apart, the PCIT would observe that earlier the appellant had filed a writ petition before this court in WPA 11041 of 2021 challenging the assessment order dated 04.06.2021 under Section 143(3) read with Section 144(B) of the said Act. The appellant had filed the writ petition challenging the order of the PCIT on the ground that no notice was received by the assessee and that the notice ....
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....l error as the appellant have been granted effective opportunity so far as the merits of the assessment is concerned, the learned Single Judge in page 4 of the impugned order dated 25.08.2021 observed as follows: "... ... ... So far as the challenge to the impugned Assessment Order on merit and dealing with facts and evidences are concerned I am of the considered view that the Income Tax Act is a self-complete code and the petitioner has specific statutory appellate forum for redressal of its grievance if so aggrieved against the impugned assessment order, before the Commissioner of Income Tax (Appeals) and further appeal before the Income Tax Appellate Tribunal which has the power to decide both on facts as well as on law and further bef....
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....assessment by approaching the Commissioner under Section 246(A) of the said Act. It may be true that the appeal might have been time barred but nevertheless the appellant assessee cannot be foreclosed from availing the revisional remedy under Section 264 of the said Act which is an independent remedy provided to an aggrieved person in terms of the provisions of the Act. Therefore, the decision is required to be taken by the PCIT on merits of the matter. Though there is allegation made that the notice have been sent to the e-mail address which was not in operation, we do not propose to go into the correctness of the said submission as we are of the considered view that an adequate opportunity should be granted to the assessee to pursue the r....