Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 1634 - CALCUTTA HIGH COURTRevision u/s 263 - period of limitation - HELD THAT:- Tribunal has not ventured to consider the facts of the assessees’ case; more importantly, when they have challenged the order passed by the PCIT u/s 263 of the Act firstly on the ground that it is barred by limitation. That apart, the appellants had approached this Court and filed a writ petition against the order passed u/s 263 and in the said writ petition the appellants were granted liberty to pursue their remedies against the order dated March 29, 2015 by reckoning the date of receipt of such order as on February 29, 2016. Therefore, the issue would be whether the proceedings are barred by limitation. Thus, the appellants ought to have been granted liberty to canvass the issue before the learned Tribunal. More particularly when they have specifically raised the same as one of the grounds in the appeal memorandum filed before the learned Tribunal. The learned Advocate appearing for the appellants would submit that on merits also the appellants have got an excellent case. However, since the learned Tribunal has not touched upon the merits of the appellants’ case, we are not inclined to go into the said aspect. As observed by us, since we are not going into the merits of the impugned order nor the correctness of the said order of the learned Tribunal, we leave it to the Department to canvass all points at the appropriate stage. Thus, we are of the considered view that the matter has to be sent back to Tribunal to take a decision on merits and in accordance with law, specifically with regard to the grounds canvassed by the appellants before it. The appeal is allowed and the stay application stands closed and the order passed by the learned Tribunal is set aside.
|