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2022 (4) TMI 1394 - HC - Income TaxOrder passed by PCIT u/s 264 dismissing the revision petition filed by the appellants - order was an ex parte order since according to the PCIT despite notice being sent to the assessee through e-mail none appeared for the hearing - intra court appeal filed by the appellant/writ petitioner - Single Judge had dismissed the writ petition by the impugned order primarily on the ground that the earlier writ petition filed by the appellant was dismissed and, therefore, the appellant cannot also again challenge the assessment order indirectly by questioning the order passed by the PCIT u/s 264 - as argued violation of principles of natural justice and as the appellant was not granted adequate and effective opportunity by the assessing officer HELD THAT:- PCIT had committed an error in rejecting the revision petition on the ground that already the appellant had filed the writ petition and challenged the assessment order and the same has been dismissed. The dismissal of the writ petition was not on the merits of the assessment. Therefore, the PCIT committed an error in making such observation. The learned writ court has also faulted the assessee for having not filed a regular appeal as against the order of the assessment by approaching the Commissioner under Section 246(A) of the said Act. It may be true that the appeal might have been time barred but nevertheless the appellant assessee cannot be foreclosed from availing the revisional remedy under Section 264 of the said Act which is an independent remedy provided to an aggrieved person in terms of the provisions of the Act. Therefore, the decision is required to be taken by the PCIT on merits of the matter. Though there is allegation made that the notice have been sent to the e-mail address which was not in operation, we do not propose to go into the correctness of the said submission as we are of the considered view that an adequate opportunity should be granted to the assessee to pursue the revision petition filed under Section 264 of the Act and since the revision petition has been manually presented, the assessee has also to be afforded an opportunity of personal hearing. We are of the view that PCIT has to take a decision on merits and in accordance with law. For the reasons given hereinabove, the appeal stands allowed and the order passed by the PCIT, Kolkata -1 dated 15.12.2021 under Section 264 of the Act is set aside and the revision petition is restored to the file of the said authority. Consequently, the order passed in the writ petition is set aside
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