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2016 (10) TMI 52 - HC - Income TaxMaintainability of the revision petition before the Commissioner u/s 264 - Held that:- If the contention of the petitioner is that the question of quantum addition was not part of appeal proceedings before the Commissioner and the Tribunal, the assessee had no reason to wait for the outcome of such proceedings. His contention that he was under a bonafide belief that he would succeed in such proceedings, is therefore, not in consonance with his averment that such issue never formed part of the subject matter of the appeal proceedings. On the other hand, if the assessee was following the appeal route as is contended while explaining the delay, there was no reason why such appeal should have been withdrawn. Further, even after withdrawal of the appeal from the Tribunal on 19.02.2009, the petitioner filed the revision petition nearly 10 months later on 19.12.2009. This further period of delay is nowhere explained except for the petitioner stating in general that it required to collect documents and orders. The Commissioner was therefore justified in not condoning the delay. The question of maintainability of the revision petition before the Commissioner is a contentious issue and we would reserve answer to such a question for a better case. In the present petition, we are not inclined to enter into this arena since we have already held that the revision petition was barred by limitation and unexplained delay. There is an additional reason why we are not inclined to examine this aspect and it is this. In the revision petition, the petitioner has stated virtually no grounds why the order of assessment on the question of quantum additions requires interference. As noted, the petitioner gave a written concession that a certain sum be added by way of undisclosed income. To resile from this concession, all that the petitioner stated in the revision petition was that such concession was made to buy peace and at the relevant time, required evidence could not be located and submitted. Nothing is brought on record to suggest what such relevant evidence the petitioner now has, on the basis of which, such concession could be withdrawn. Learned counsel for the petitioner however, submitted that the maintainability of the revision petition be examined and the merits be left open for the Commissioner to judge. In a writ petition, where we are considering grant of discretionary relief, we refuse to be bound down by the plain parameters of the order under challenge. When we found that even if the revision petition was maintainable, the petitioner had raised virtually no acceptable grounds for setting aside the order of assessment, we would not remand the proceedings to the Commissioner to complete an empty formality.
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