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TMI Blog2018 (9) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... en in a position to explain the delay, which is more than 18 years in the instant case. As rightly pointed out by the Commissioner, the reasons assigned by the Assessee for the delay are clearly inadequate and not sufficient. Unless and until the Assessee has shown sufficient cause for condonation of delay, the question of condoning the delay does not arise. In the facts and circumstances of the case, the nature of relief sought by the Assessee does not warrant an liberal approach. Commissioner has pointed out that despite opportunity being granted to the assessee, they did not appear. Power to review an order passed under Section 12A and power to cancel or recall an order was introduced only with effect from 01.10.2004 - Learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal ought not to have remanded the matter for fresh consideration and the order of remand deserves to be set aside. - decided in favour of revenue - Tax Case Appeal No.637 of 2009 - - - Dated:- 3-9-2018 - Mr. T. S. Sivagnanam And Mrs. V. Bhavani Subbaroyan JJ. For the Appellant : Mr. Karthik Ranganathan, Standing Counsel For the Respondent : Mr. Vikram Vijayaraghavan JUDGMENT T. S. SIVAGNANAM, J.] This appeal filed by the Assessee is directed against the order passed by the Income Tax Appellate Tribunal Bench B , Chennai, in I.T.A.No.324/Mds/2008, dated 25.09.2008. 2. This appeal has been admitted vide order dated 27.07.2009 on the following substantial questions of law: i) Whether on the facts and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee/Trust by the Assessing Officer vide a separate letter and inspite of a notice of hearing having been issued to appear on 05.11.2007 to explain such delay along with a condonation of delay petition, none appeared on the appointed date, nor any written communication has been received in the office of the Commissioner of Income Tax either explaining the reasons for such delay or for such non-compliance. Thus, the Commissioner of Income Tax held that the Trustees are not interested in explaining the reasons for such delay in filing the application for registration before the Commissioner. In the absence of any such application, it was held that the delay cannot be condoned. Further, the Commissioner pointed out that the amendment through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay has not been considered. After stating the reasons given in the said petition for the delay in filing the application, the Commissioner held that the reasons for such delay are clearly not adequate and not sufficient to explain the inordinate delay of more than 18 years and 3 months and thus, there are no adequate reasons to review the order. 6. The Assessee carried the matter before the Tribunal and filed an appeal and the Tribunal by the impugned order held that to meet the ends of justice, it is necessary that the Commissioner may consider the question of registration afresh, after giving the Assessee an effective opportunity of hearing and set aside the order, which is impugned before us. 7. We have heard Mr.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having come to such a conclusion, we need not examine the first substantial question of law with regard to whether the Tribunal was right in entertaining the appeal against the rejection order rejecting the review of the original order. Firstly, the assessee cannot dispute the fact that no application for review is maintainable against the order passed under Section 12A and in this case the order dated 06.11.2007. Faced with this, learned counsel for the Assessee would contend that it is not a review petition and the expression is a misnomer, it is only an application for rectification. The power to rectify an order is conferred on the authority in terms of Section 154 of the Act. Thus, to invoke such a power there should be an error appare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught by the Assessee does not warrant an liberal approach. Furthermore, the Commissioner has pointed out that despite opportunity being granted to the assessee, they did not appear. 13. One more important factor, which the Revenue has raised before us is that there is no power to review an order passed under Section 12A and power to cancel or recall an order was introduced only with effect from 01.10.2004. 14. Learned counsel for the Assessee would contend that what they seek for is not a review, but rectification. This contention does not merit acceptance for the reasons assigned by us earlier. Furthermore, the effective date, having been fixed as 01.04.2007, is attempted to be pushed back by more than 18 years. This would amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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