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TMI Blog2024 (8) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the order of CIT(A) holding the assessee s appeal as not-maintainable and direct him to re-decide the appeal as per law on merits. In term of the above, appeal of the assessee is allowed for statistical purposes. - SHRI MAHAVIR SINGH, VICE PRESIDENT For the Appellant : Shri S. Sridhar, Advocate For the Respondent : Shri G.Suresh, JCIT ORDER This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in Order No.ITBA/NFAC/S/250/2023- 24/1053901646(1) dated 23.06.2023. The assessment order was passed by the Income Tax Officer, Ward-2, Villupuram for the assessment year 2013-14 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the Act ) vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay as under The Appellant instead of filing the appeal preferred revision petition u/s 264 of the Act on 11.06.2016 and the said revision petition was considered and dismissed in the order passed by the PCIT, Pondicherry in C.No.9127/2/PCIT/PDY/264/2017-18 dated 28.03. 2018. In the light of the decision of Jurisdictional High Court reported in 250 ITR 187 and followed by the Jurisdictional Bench of the Income Tax Appellate Tribunal in the case of M/s Premier Distilleries Ltd. in ITA.No.3185/2016 dated 14.06.2018, the present appeal is being preferred with a prayer for admission of the appeal by condoning the technical delay for adjudication of the issues arising from the assessment order on merits. 4.1 After considering the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has held that invoking the revisional jurisdiction does not constitute a bar for filing of appeal before Appellate Assistant Commissioner (AAC). The ld. counsel for the assessee assailed the order by arguing that the CIT(A) has relied on the decision of Hon ble Orissa High Court, which is a non- jurisdictional High Court and now, he is relying on the decision of Jurisdictional High Court. The ld. counsel also relied on the Co- ordinate Bench decision in the case of Premier Distilleries Ltd., vs. DCIT in ITA No.3185/CHNY/2016, order dated 14.06.2018, wherein exactly on identical facts, the Tribunal held that when the assessee is invoking revisional jurisdiction u/s.264 of the Act, it cannot constitute a bar for invoking the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue instructions, etc., so as to interfere with the discretion of the Commissioner (Appeals) in exercise of his appellate functions. Section 121A - Jurisdiction of Commissioners (Appeals). Sections 125 and 125A - Appellate jurisdiction of Commissioner of Income-tax excluded in cases where assessment functions of the Income-tax Officer are assigned to the Inspecting Assistant Commissioner. Section 126 - Board may empower Commissioners (Appeals) to perform such functions in respect of such area or of such classes of persons or of such classes of income as may be specified by the Board by notification in the Official Gazette. Sections 131, 133 and 134 - Commissioners (Appeals) to have the same powers as Appellate Assistant Commissioners in reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendment of assessment in pursuance of orders passed in appeal by Commissioners (Appeals). Sections 274 and 275 - Procedure for imposing penalty and bar of limitation for imposing penalties by Commissioners (Appeals). Section 287 - Publication of information respecting any penalty imposed on a person prohibited until time for presenting an appeal to Commissioner (Appeals) has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Section 295 - Board empowered to frame rules specifying the circumstances in which, the conditions subject to which and the manner in which the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or he was not allowed to produce bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on the exercise of the appellate power in the statute on the ground that the assessee had invoked the revisional power unsuccessfully, it is contended for the Revenue that such a limitation should be read into the provision dealing with appeals under the Income-tax Act. There is no provision in the Act in express terms, which supports the arguments so advanced by the Revenue. It is not disputed that the provisions dealing with the appellate authorities do not bar an appellant from invoking the jurisdiction, if he had invoked revisional jurisdiction, even though for invoking revisional jurisdiction, it is a pre-condition that the appellate jurisdiction should not have been invoked. 2. The argument advanced before us is that by inferential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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