INCOME TAX OFFICER, WARD-1, DIMAPUR vs. SMT. KIRA PATNI, DIMAPUR

ITA 18/GTY/2020Status: DisposedITAT Guwahati27 January 2021AY 2014-154 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, specifically to allow the assessees to avail the Direct Tax Vivad Se Vishwas Scheme. Consequently, the Revenue's appeals were treated as withdrawn and dismissed.

What were the facts?

The Revenue filed appeals before the ITAT after a significant delay of over 700 days against orders of the CIT(A) that provided relief to assessees in penny stock cases. The assessees objected to the admission of these delayed appeals.

What were the issues?

The primary issues were the condonation of significant delay in filing departmental appeals and the impact of the Vivad Se Vishwas Scheme on pending appeals.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned, but relates to appeal filing timelines and the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH: GUWAHATI

Before: Shri P. M. Jagtap, Vice- & Shri A. T. Varkey, JM]

Pronounced: 27.01.2021

Heard together (4 matters)

I.T.A. No. 16/Gau/2020
I.T.A. No. 17/Gau/2020
I.T.A. No. 18/Gau/2020
I.T.A. No. 19/Gau/2020

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench:

These four departmental appeals are preferred against the separate orders of Ld. CIT(A)-Jorhat dated 07.09.2017 & 08.09.2017 for A.Y

The order continues below.

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