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2019 (8) TMI 1054 - AT - Income TaxRevision u/s 263 - period of limitation - limitation provide for passing of order - impact of unreasonable delay in service of order - HELD THAT:- In the instant case, though the Ld.PCIT stated to have passed the order on 27.03.2017, the department could not place any evidence to show that the order was dispatched for service to the assessee within reasonable time. The proceedings would be completed only after passing he order and communicated the same to the assessee. Unless the communication is sent to the assessee by serving the order, it could not be held to be passed and does not serve the intended purpose. The department could not demonstrate with tangible evidence that the order was passed within time limit permitted in the act and failed to explain the reasons for such a long delay in serving the order to the assessee. Even to the AO the order was served on the on 18.12.2017, which supports the contention of the assessee that the order was back dated. No other evidence was produced by the departmental representative to show that the cited order was passed u/s 263 before 31.03.2017 and sent for dispatch within a reasonable time. Delay involved in the instant case was more than 9 months which is unreasonable and the department could not explain the reasons for such long delay in serving the order to the assessee as well as the AO, we hold that the order was passed beyond the time limit allowed under the Act, hence, the order passed u/s 263 was unsustainable and quashed. Accordingly the appeal of the assessee is allowed.
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