2019 (2) TMI 1290 – KERALA HIGH COURT – TMI – Condonation of delay in filing revision – proceedings taken by the AO for rectifying an apparent mistake that occurred in the order of the AO – Held that:- The proceedings taken by the AO was not at all relevant for filing a revision from the order of the Tribunal dated 30.08.2016. It is also pertinent that it was not the AO's duty to file an appeal. The Deputy Commissioner (Law) is the proper person to decide as to whether an appeal is to be filed or not. On arriving at such an opinion, the Deputy Commissioner usually makes a request to the Advocate General's office, on which the Special Government Pleader (Taxes) takes a call as to whether the appeal has to be filed or not.
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The Deputy C
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al was filed by the assessee, which the first appellate authority allowed partly, on 10.02.2016. There were some issues which were not decided in favour of the assessee and, hence, a further appeal was taken by the assessee, to the Tribunal. The Tribunal passed an order in the second appeal, allowing the same on 30.08.2016. Going by the affidavit submitted by the Deputy Commissioner of State Tax, this order was received on 14.11.2016; from which the date computation of limitation commences. Admittedly there was no revision filed from the order of the Tribunal till the present revision was filed, with a delay of more than 647 days. 3. In explanation of the delay, the Deputy Commissioner of State Tax relies on the proceedings taken by the AO
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order on 26.06.2018. 4. In fact, the proceedings taken by the AO was not at all relevant for filing a revision from the order of the Tribunal dated 30.08.2016. It is also pertinent that it was not the AO's duty to file an appeal. The Deputy Commissioner (Law) is the proper person to decide as to whether an appeal is to be filed or not. On arriving at such an opinion, the Deputy Commissioner usually makes a request to the Advocate General's office, on which the Special Government Pleader (Taxes) takes a call as to whether the appeal has to be filed or not. 5. For all we know, the Deputy Commissioner (Law) would not have been apprised of the proceedings taken by the AO; nor is that necessary. A mistake in TIN number would not disentit
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