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TMI Blog2022 (4) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - as argued violation of principles of natural justice and as the appellant was not granted adequate and effective opportunity by the assessing officer HELD THAT:- PCIT had committed an error in rejecting the revision petition on the ground that already the appellant had filed the writ petition and challenged the assessment order and the same has been dismissed. The dismissal of the writ petition was not on the merits of the assessment. Therefore, the PCIT committed an error in making such observation. The learned writ court has also faulted the assessee for having not filed a regular appeal as against the order of the assessment by approaching the Commissioner under Section 246(A) of the said Act. It may be true that the appeal might ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.S. Sivagnanam J.: This intra court appeal filed by the appellant/writ petitioner is directed against an order dated 2.3.2022 in WPA 2852 of 2022. The appellant filed the said writ petition challenging the order passed by the Principal Commissioner of Income Tax, Kolkata-1 (PCIT) dated 15.12.2021 under Section 264 of the Income Tax Act, 1961 (in short, the Act ) dismissing the revision petition filed by the appellants. From paragraph 5 of the impugned order, we find that the order was an ex parte order since according to the PCIT despite notice being sent to the assessee through e-mail none appeared for the hearing. That apart, the PCIT would observe that earlier the appellant had filed a writ petition before this court in WPA 1104 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional error. It appears that the assessment order has been challenged also on merits. The learned Single Judge while dismissing the writ petition by order dated 25.08.2021 did not agree with the contention of the appellant that the assessment order suffered from any jurisdictional error as the appellant have been granted effective opportunity so far as the merits of the assessment is concerned, the learned Single Judge in page 4 of the impugned order dated 25.08.2021 observed as follows: So far as the challenge to the impugned Assessment Order on merit and dealing with facts and evidences are concerned I am of the considered view that the Income Tax Act is a self-complete code and the petitioner has specific statutory appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en dismissed. The dismissal of the writ petition was not on the merits of the assessment. Therefore, the PCIT committed an error in making such observation. The learned writ court has also faulted the assessee for having not filed a regular appeal as against the order of the assessment by approaching the Commissioner under Section 246(A) of the said Act. It may be true that the appeal might have been time barred but nevertheless the appellant assessee cannot be foreclosed from availing the revisional remedy under Section 264 of the said Act which is an independent remedy provided to an aggrieved person in terms of the provisions of the Act. Therefore, the decision is required to be taken by the PCIT on merits of the matter. Though there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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