TMI Blog2022 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... f limitation for preferring an appeal. It is trite law that whenever a litigant invokes a particular remedy available under a Statute, then the authority before whom the lis is preferred and pending, is ordinarily duty bound to decide the same on merits. It is also settled in law that the aggrieved person who initiates lis has a right to withdraw the same before it is finally decided. This right of withdrawal is absolute but it is subject to the fact that withdrawal can be declined if there are cogent reasons. In the instant case, petitioners sought to expressly withdraw the revision petition filed u/s 264 of the Act. This prayer for withdrawal was made when the revision petition u/S 264 of the Act was pending. Thus by not allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visional authority dismissed the revision by the impugned order dated 10.10.2019 as not maintainable after holding that withdrawal of the revision petition shall not serve any purpose because revision is not maintainable in view of the law laid down by Bombay High Court in the case of Simplex Enterprises and others vs. Union of India and others, (2002) 257 ITR 689 . 3. Learned counsel for petitioners submits that once an application for withdrawal of revision petition was filed on 07.10.2019, the only option available with the revisional authority was to allow the application and to dismiss the revision petition as withdrawn without going into merits of the case. It is submitted that ignoring the prayer for withdrawal of revision an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit. (2) The [Principal Commissioner or Commissioner] shall not of his own motion revise any order under this section if the order has been made more than one year previously. (3) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier: Provided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded. (7) Notwithstanding anything contained in sub-section (6), an order in revision under sub-section (6) may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, [National Tax Tribunal,] the High Court or the Supreme Court.] Explanation 1. An order by the [Principal Commissioner or Commissioner] declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee. Explanation 2. For the purposes of this section, the [Deputy Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been given to the assesssee to avail the remedy of revision u/S 264 of the Act within a period of one year provided the assessee has not filed an appeal and the period of limitation for preferring appeal has expired. 7. In the instant case, against the order of assessment dated 16.12.2018, petitioners preferred revision petition on 15.03.2019 within one year of limitation provided for filing revision and also after the expiry of period of limitation for preferring an appeal. 8. It is trite law that whenever a litigant invokes a particular remedy available under a Statute, then the authority before whom the lis is preferred and pending, is ordinarily duty bound to decide the same on merits. It is also settled in law that the aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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