Law:

Section:

Section 264 of the Income-tax Act, 1961 - Revision - Of other orders - Assessee had filed an appeal against order dated 21-8-1989 before Tribunal which was disposed of on 29-8-1997 - Assessee filed an application under section 264 on 26-12-1997 against assessment order dated 21-8-1989 - Commissioner dismissed said application on ground of delay - Assessee's case was that entire time taken for disposal of appeal by appellate authority should have been excluded while computing period of one year and that itself was sufficient cause - Whether on facts, impugned order was to be set aside with direction to Commissioner to restore application for revision on record and to hear out same on merits - Held, yes FACTS The assessee filed an application under section 264 before the Commissioner against the order passed by assessing authority. The Commissioner dismissed said application on the ground of delay observing that no sufficient cause had been made out. The assessee's case was that since it had filed an appeal before the Tribunal against order dated 21-8-1989 and same was disposed of on 29-8-1997 and it had filed application under section 264 on 26-12-1997, the Commissioner should have excluded entire time taken for disposal of appeal while computing period of one year and that itself was sufficient cause. On application : HELD It appeared from the records that the assessee was bona fide prosecuting before the appellate forum and time taken for disposal of the appeal was a sufficient cause due to which the party was prevented from approaching the revisional authority with the instant application because one could not proceed simultaneously. The Commissioner should have understood the legal position. He, in fact, tried to convince himself that the assessee was prevented from approaching but he refused to grant relief for a period of more than 15 days. One could not understand the Commissioner's logic for not condoning entire delayed period. In the instant case, there existed sufficient cause. It is true that appreciation of sufficiency or insufficiency of a cause is not really scrutinised by the writ Court, but when by the judicial pronouncement a set of facts is…

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