February 2019

Appeal to Commissioner (Appeals) Revision Power of Commissioner(Appeals) Application for revision and withdrawal of appeal to Commissioner(Appeals) Order passed in revision granting relief Commissioner(Appeals) has no power to decide appeal

K. B. Bhujle
Advocate

41.  Assessing Officer vs. Dharmendra Vishnubhai Patel; 409 ITR 276 (Guj) Date of order: 5th February, 2018 Sections 246A and 264 of ITA 1961

 

Appeal to Commissioner (Appeals) Revision Power of Commissioner(Appeals) Application for revision and withdrawal of appeal to Commissioner(Appeals) Order passed in revision granting relief Commissioner(Appeals) has no power to decide appeal

 

In this case assessment was made and penalty was levied on the assesse. On 24/09/2016, the assesse filed an appeal against the order of penalty before the Commissioner(Appeals). On 16/02/2017, the assessee filed a revision petition u/s. 264 of the Income-tax Act, 1961 (hereinafter for the sake of brevity referred to as the "Act")  against the order of penalty before the Commissioner. On the same day he also made a communication to the Commissioner (Appeals) before whom his appeal was pending, in which, he conveyed his intention to withdraw the appeal. In exercise of his revisional powers u/s. 264, the Commissioner set aside the order of penalty. Despite this the Commissioner (Appeals) proceeded to decide the appeal on the merits and by an order dated 25/09/2017 dismissed the appeal. The assesse filed writ petition and challenged the validity of the order of the Commissio

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