Assessee’s rectification application was dismissed in a mechanical manner without even affording an opportunity of hearing to assessee. The assessee filed writ petition, allowing the petition the Court held that in such a situation, assessee was not to be relegated to avail alternative remedy of filing appeal rather, impugned order was to be set aside and matter was to be remanded back to respondent no. 1 for disposal afresh in accordance with law. Matter remanded. (AY. 2018-19)
Ernakulam District Posts Telecom and BSNL Employees Co-op. Society Ltd. v. ITO (2020) 273 Taxman 21 (Ker.)(HC)
S. 154 : Rectification of mistake-Alternative remedy is not absolute bar-Dismissal of application in a mechanical manner without even affording an opportunity of hearing-not to be relegated to avail alternative remedy of filing appeal, rather, impugned order was to be set aside and matter was to be remanded back to respondent for fresh disposal. [Art. 226]