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2013 (4) TMI 195 - HC - Income TaxRevision U/s 264 of the Income Tax Act - Counsel for the petitioner could not attend the proceedings - Held that - The petitioner has not put in appearance for over almost six months in spite of the fact that six notices were sent to the petitioner - The illness in the family is not a ground so as not to put appearance before the Income Tax Officer, who is duty bound to finalise the assessment in a time bound manner. Having failed to appear before the Income Tax Officer during the assessment proceedings and the fact that the Commissioner of Income Tax has taken into consideration all the relevant facts and circumstance - we do not find that the petitioner is entitled to another chance at this stage for production of documents so as to re-open the assessment proceedings - Decided against the assessee.
Issues:
Challenge to order under Section 264 of Income Tax Act, 1961. Analysis: The petitioner filed a return declaring a loss, which was selected for scrutiny. Despite multiple notices and questionnaires served, neither the assessee nor their counsel appeared during the assessment proceedings. Consequently, an assessment order was passed by the Income Tax Officer. No appeal was filed against this order. Subsequently, a revision was filed under Section 264 of the Income Tax Act, which was dismissed by the Commissioner of Income Tax. The petitioner's counsel argued for another chance to present their case due to a family illness, but the court found no merit in this argument. The court emphasized that the petitioner had not appeared for over six months despite multiple notices, and the family illness was not a valid reason for non-appearance. Given these circumstances and the Commissioner's consideration of all relevant facts, the court held that the petitioner was not entitled to reopen the assessment proceedings at that stage. Decision: The court dismissed the petition, upholding the Commissioner's order and denying the petitioner another chance to produce documents for reopening the assessment proceedings.
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