2007 (3) TMI 236

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....rein, wherein the petitioner seeks a writ of Certiorari to quash the order dated 19.9.2000. 2. It is seen that the petitioner, an assessee on the file of the second respondent, filed a petition for settlement of his case under Section 245(1) of the Income Tax Act, 1961, before the Settlement Commission, the first respondent in W.P.No.41014 of 2002, on 19.9.1999.  It is stated by the petitioner herein that he had preferred appeals in respect of the assessment years 1992-93, 1993-94 and 1996-97.  By letter dated 23.3.2000, the Chartered Accountant representing the petitioner herein, filed a petition before the Commissioner of Income Tax (Appeals) for withdrawal of the above appeals.  Accordingly, the Commissioner of Income T....

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.... stated that the petitioner preferred a petition before the Commissioner of Income Tax-II Coimbatore, under Section 264 of the Income Tax Act, seeking admission of his revision.  He also filed an application for condonation of delay of 19 months in preferring the application.  He stated therein that the authorised representative had not obtained any consent before withdrawing the appeal and that he came to know about the withdrawal only long thereafter.  He also referred to the major fire accident that took place on 8.12.1999 causing heavy damage to his business.  Hence, he prayed for condonation of delay. 5. By order dated 10.4.2002, the Commissioner of Income Tax-II, Coimbatore, rejected this petition on the view th....