TaxTMI 
TaxTMI 
2025 (7) TMI 1969
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....that there is a delay in filing all the appeals by the assessee for 1249 days. The assessee has filed an Affidavit explaining the reasons for the delay in filing the appeal before the Tribunal. In the Affidavit, it was submitted that part of the delay is attributable to the COVID 19, which requires to be condoned in view of the judgment of Hon'ble Supreme Court in the case of In Re: Cognizance for Extension of Limitation (Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020), wherein a blanket extension of limitation periods for all judicial, quasi-judicial, and administrative proceedings due to COVID-19 was provided. The Hon'ble Court ruled that the limitation period from March 15, 2020, to February 28, 2022, shall be excluded for a....
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....ibutable to the COVID-19 period, we condone the same in view of the judgment of Hon'ble Supreme Court in the case of In Re: Cognizance for Extension of Limitation (Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020). For the reaming period of delay for 499 days, we find that the assessee was not aware of the proceeding-initiated u/s 263 of the Act. It was for the reason that the email id of the Tax Practitioner was furnished in the Income Tax Return. Accordingly, we find that the reason for the delay in filing the appeal was not mala-fide on the part of the assessee and, therefore, the same deserves to be condoned. Accordingly, we condone the delay and proceed to adjudicate the matter on merit. 6.1 On merit of the case, the ld. ....
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.... "The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he, may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment." 4. Sub-section (1) of section 263 of the Act is an enabling provision which confers jurisdiction on the CIT to revise an assessment order which he considers errone....
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....zed. 5. It is trite that a power which vests exclusively in one authority, can't be invoked or cause to be invoked by another, either directly or indirectly. Section 263 of the Act confers power on the CIT to revise an assessment order, subject to certain conditions. Instantly, we are confronted with a situation in which the revision was initiated on the basis of the AO sending a proposal to the CIT and not on the CIT suo motu calling for and examining the record of the assessment proceedings and thereafter considering the assessment order erroneous and prejudicial to the interests of the revenue. The AO recommending a revision to the CIT has no statutory sanction and is a course of action unknown to the law. If AO, after passing a....
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....ussed in the case of Pune Tribunal cited above. Accordingly, and respectfully following the case cited above, we set aside the order passed by the ld. CIT u/s 263 of the Act on the ground that the impugned order is not maintainable. Hence, the ground of appeal of the assessee is hereby allowed. 9. As the issue has been decided in favour of the assessee on technical ground, we do not find any reason to deal with the grounds raised by the assessee on merit of the case. As such, other issues raised by the assessee on merit become infructuous. 9.1 It is also pertinent to note that there were issues raised by the assessee pertaining to DIN. The ld. AR, at the time of hearing submitted that these issues will become academic and the same do ....