What did the Tribunal hold?

The Tribunal directed the CIT(A) to decide the assessee's appeal afresh on merits, considering the Vivad Se Vishwas Scheme application and the assessee's claim of settlement. The appeal was allowed for statistical purposes.

The assessee's appeal was filed late, and the CIT(A) refused to decide it on merits, stating the issues were settled under the Vivad Se Vishwas Scheme. The assessee claimed the settlement was not finalized, and this claim was unrebutted by the Revenue.

What were the issues?

Whether the CIT(A) erred in refusing to decide the appeal on merits, and whether the Vivad Se Vishwas Scheme application settled the issues.

Vidya Niketan Middle School… vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Before: SH. SATBEER SINGH GODARA

Hearing: 03.06.2026Pronounced: 03.06.2026

This assessee’s appeal for Assessment Year: 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2020- 21/1031112923(1), dated 01.03.2021 involving proceedings under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

2 I.T.A. No. 4763/Del/2026 2. Learned department representative vehemently submits at the outset that the assessee’s instant appeal is hopelessly time barred since initiated on 29.04.2026 against the lower appellate order passed on 1st March, 2026. The assessee’s case on the other hand it had never received the copy of the order and intimation or information thereof all along.

It further emerges that the learned CIT(A)/NFAC has refused to decide the assessee’s lower appeal on merits for the precise reason that all the issues raised already stood settled in the Direct tax ‘Vivad Se Vishwas Scheme’ application filed on 06.08.2020. The assessee’s on the other hand claims to aforesaid settlement which has gone unrebutted from the Revenue side. Faced with the situation, the learned lower appellate authority is directed to decide the assessee’s appeal afresh on merits as per rule 250(6) of the Act within three effective opportunity as per law.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court as on 03.06.2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated 15th July, 2026 *GP/Sr.PS* Copy of the order forwarded to: (1) Appellant: (2) Respondent: (3) CIT (4) CIT (Appeals) (5) DR, I.T.A.T.

3 I.T.A. No. 4763/Del/2026 Assistant Registrar

VIDYA NIKETAN MIDDLE SCHOOL,BAHADUR GARH vs. INCOME TAX OFFICER, ROHTAK

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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