9911796707
TMI Blog2006 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of an appeal. - In the result, this writ petition succeeds and is hereby allowed, and order passed by the Commissioner of Income-tax/Gift-tax, Delhi dismissing the revision petition filed by the Commissioner as not maintainable is hereby quashed X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Income-tax (Appeals) who has passed a speaking order on the merits of the case, the revision petition was not maintainable. The Commissioner observed: "Against this appeal effect given by the Assessing Officer, the assessee filed a regular appeal before the Commissioner of Incometax (Appeals)-IX. This appeal has been given a regular appeal number 115/2004-05 and has since been decided by the learned Commissioner of Income-tax (Appeals) vide order dated June 21, 2004. The learned Commissioner of Income-tax (Appeals) has passed a speaking order on the merits of the case and had dismissed the appeal of the assessee accordingly. In the present case the order under revision is just an order giving effect to the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ediment maintaining a revision petition against the order passed by the Assessing Officer. In support, he placed reliance upon a circular issued by the Central Board of Direct Taxes which is to the following effect: "Section 264(4)(c) of the Income-tax Act, 1961 provides that the Commissioner shall not revise any order under that section where the order has been made the subject of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal. A doubt has been raised whether in the following situations the order can be said to have been made 'subject of an appeal' : (i) where the appeal was withdrawn by the assessee and it was dismissed as such; (ii) where the appeal was dismissed on the ground that the appeal was incompetent; (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng (India) Ltd. v. CIT [1993] 202 ITR 375. The crucial issue that falls for our consideration in the present writ petition is whether a revision under section 24(1) of the Gift-tax Act would be maintainable in a case where an appeal preferred against the order under challenge was filed before the Commissioner of Income-tax (Appeals) and was dismissed on the ground that the same was incompetent. An answer to that proposition is, in our opinion, provided by the circular issued by the Central Board of Direct Taxes. The Board has by reference to section 264(4)(c) of the Income-tax Act clarified that in cases where an appeal is withdrawn by an assessee and is dismissed as such. or in cases where the appeal was dismissed on the ground that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n made by the Income-tax Officer to the Appellate Assistant Commissioner. Indeed, on March 8, 1957, the Appellate Assistant Commissioner rejected the appeal filed by the appellant as being not maintainable. As no appeal lay to the Appellate Assistant Commissioner against the calculations made by the Income-tax Officer, the Commissioner had certainly power to revise the said order." In the light of the above pronouncement, the Commissioner of Incometax (Appeals) was, in our opinion, justified in holding that the appeal preferred by the petitioner was not indeed maintainable. In any event, the said order of the Commissioner of Income-tax (Appeals) has attained finality. That being so, it was not open to the parties to assail the correctness ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
