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TMI Blog2022 (8) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents / department has been served and affidavit-of-service has been filed. We have directed Mr. Aryak Dutt, learned senior standing counsel to accept notice on behalf of the respondents as the issue involved in the appeal lies in a very narrow campus. The Ministry / department shall regularise his engagement. 3. We are satisfied with the reasons assigned in the affidavit filed in support of the application. The delay in filing the instant appeal is condoned. 4. The application being I.A. CAN 1 of 2022 is allowed. Re: MAT 868 of 2022 5. This intra Court appeal at the instance of the writ petitioner is directed against the order dated 6th December, 2021 in W.P.A. No.4082 of 2021. In the said writ petition, the appellant had challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant when the petition was taken up for hearing on the adjourned date. The appellant being aggrieved by such order appears to have been advised to file an appeal before the Income Tax Appellate Tribunal, Kolkata and accordingly, an appeal was preferred sometime in the year 2013 and the appeal was entertained in ITA 2548/Kol/2013. On 25th September, 2014 the appeal was dismissed as withdrawn by recording the submission of the learned advocate for the appellant that the appellant had wrongly filed the appeal against the order passed by the CIT under section 264 of the said Act. 8. The case of the appellant is that he was not intimated about the dismissal of the appeal as having been withdrawn and that he has not given any instruction to wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the learned tribunal on the ground of maintainability. 10. With regard to the averments that no instruction was given by the appellant to withdraw the appeal to the earlier consultant etc., are of self-serving statement of the appellant of which we cannot take any cognizance. Nevertheless, we are convinced that the conduct of the appellant cannot be stated to be so bad to hold that he had slept over his rights. The appellant had been prosecuting the matter before a wrong forum. In any event, the appellant should not be left remediless and should not be non-suited even to avail the revisional remedy, more particularly when the appellant chose not to avail a statutory appeal before the first appellate authority against the assessment. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant shall deposit 15% of Rs. 28,76,710/- before the assessing officer within three weeks from the date of receipt of the server copy of this judgment and order. If such deposit is effected, the appellant is directed to file a petition before the Commissioner of Income Tax-II, Kolkata along with the receipt requesting the revisional application to be taken up on merits. 13. If such petition is filed, the revisional authority shall take into consideration the same and decide the revision petition filed under section 264 of the said Act on 5th March, 2012 on merits and in accordance with law. Consequently, the order dismissing the revision petition for default dated 26th February, 2013 stands set aside. 14. If the appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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