| Question And Answer | |
|---|---|
| Subject: | File an appeal with ITAT when revision Petition is dismissed due to time bar |
| Category: | Income-Tax |
| Querist: | Annamalai |
| Answered by: | Law Intern |
| Tags: | appeal before first appellate authority, CIT (A) appeal, Revision u/s 264 |
| Date: | March 3, 2025 |
We filed revision Petition against the order issued by faceless team , after the due date to file the RP , with request to condone the delay , subsequently was unable to appear on the hearing date and RP was dismissed since we were unable to submit reasonable causes for the delay , now can we file an appeal with ITAT
An order rejecting or dismissing a revision petition under Section 264 is not an appealable order before the ITAT under Section 253 of the Income-tax Act.
Under Article 226 of the Constitution of India, you can file a writ petition before the jurisdictional High Court challenging the dismissal of your revision petition. The High Court has the power to intervene if:
– There was a violation of natural justice (e.g., inadequate opportunity to present your case).
– The Commissioner’s order was arbitrary, illegal, or without jurisdiction.
– You can demonstrate sufficient cause for both the delay in filing the revision petition and your inability to attend the hearing.
This is not an appeal but a constitutional remedy, and the High Court may quash the dismissal order and direct the Commissioner to reconsider the revision petition if your case has merit.
Alternatively, against the original faceless assessment order, you can file an appeal to the CIT(A) and request condonation of delay on the ground the delay was caused due to wrongly pursuing the revision application. If the condonation application is dismissed, it can be challenged in appeal before the ITAT.