Law: Income Tax Act, 1961

Section: 264

Section 264 of the Income-tax Act, 1961 [Corresponding to section 33A of the Indian Income-tax Act, 1922] - Revision - Of other order - Petitioner filed a revision petition before Commissioner against an order dated 21-1-1949 on 9-5-1953 - Petitioner's case was that he came to know about order dated 21-1-1949 only on 20-3-1953 - Commissioner rejected revision petition on ground that same was barred by limitation - Petitioner filed instant petition after delay of 90 days against Commissioner's order - Whether since no satisfactory reason was furnished as to why petitioner took more than one month to file revision even from 20-3-1953 and instant petition was also filed after a considerable delay, no relief could be granted to petitioner - Held, yes FACTS The AAC passed orders on the petitioner's appeals on 21-1-1949. The petitioner was not given notice of the date on which the was to be pronounced with the result that the petitioner did not come to know of the orders of the AAC. The petitioner said that he did not become aware of the said orders before the 20-3-1953. The petitioner did not file appeals before the Tribunal. The petitioner filed revisions before the Commissioner on the 9-5-1953, under section 33A(2) of 1922 Act which were dismissed on ground of delay. On reference : HELD The revisions were filed after a very great delay and after the period of one year prescribed under section 33A of 1922 Act had long expired. In the memoranda of revisions no attempt whatsoever was made to explain the delay in filing the revisions beyond the bald statement that the orders of the AAC dated 21-1-1949, had been received by the petitioner on the 20-3-1953. Neither in the memoranda of revisions nor in the writ petition before the Court had any attempt whatsoever been made to explain the delay which was caused beyond the 20-3-1953, up to the date on which the revisions were filed or were received by the Commissioner. The period of limitation prescribed under section 33A(2) of 1922 Act for revision applications is one year from the date of the order. Accordingly, the Commissioner was quite right in holding that the revisions before him were hopelessly belated. Further, no…

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