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Facts
The assessee filed four appeals for AYs 2011-12 & 2012-13. Two appeals challenged Pr.CIT orders under Section 263 and were filed with a 1592-day delay, with the assessee failing to respond to notices. The other two appeals, against consequential assessment orders, were erroneously dismissed by the CIT(A) assuming the assessee opted for the Vivad Se Vishwas Scheme.
Held
The Tribunal condoned the delay in the appeals against Section 263 orders, remanding them to the Pr.CIT for fresh adjudication with a new opportunity for the assessee, subject to a cost of Rs. 1,00,000/- per assessment year. Consequently, the appeals against the consequential assessment orders were allowed, as the basis for their dismissal was removed.
Key Issues
1. Condonation of delay in filing appeals. 2. Restoration of Section 263 proceedings to the Pr.CIT for de novo adjudication. 3. Erroneous dismissal of consequential appeals by CIT(A) due to mistaken assumption of opting for Vivad Se Vishwas Scheme.
Sections Cited
263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R & 2288/Kol/2025 are the appeals filed by the assessee against the separate orders of the ld. Pr.CIT, Kolkata-1,both dated 27.03.2021 for the assessment years 2011-2012 & 2012-2013.
1. & 1532/Kol/2025 are the appeals filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 25.05.2023 for the assessment years 2011-2012 & 2012-2013 2. Out of four appeals, & 2288/Kol/2025 are filed belatedly by 1592 days. In this regard, the assessee has filed condonation application supported with affidavit stating sufficient reasons for condonation of delay which are not found to be false. Accordingly, we condone the delay of 1592 days delay each in both the appeals and both the appeals are admitted to be disposed off along with other appeals.
At the time of hearing, it was fairly agreed by the Ld. AR that the assessee has not responded to the notices issued u/s.263 of the Act. It was the prayer that the assessee may be granted one more opportunity to appear before the PCIT and explain its claims. The assessee has also filed letter mentioning as follows:- BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL "A" Bench, Kolkata In the matter of: for AY 2011-12 ΙΤΑ. Νο.2288/Kol/2025 for AY 2012-13 ITA.No. 1531/Kol/2025 for AY 2011-12 ITA.No. 1532/Kol/2025 for AY 2012-13 PETITION FOR CONDONATION OF DELAY The Humble Petition of the Appellant Above Named MOST RESPECTFULLY SHEWETH:
1. 1. That the appellant has filed four appeals before this Hon'ble Tribunal, out of which two appeals challenge the orders passed under section 263 of the Income-tax Act, 1961, and two appeals challenge the consequential assessment orders passed pursuant to the said orders under section 263 of the Act.
2. That there is a delay in filing all the above appeals before this Hon'ble Tribunal. The appellant has separately submitted detailed applications in each appeal, explaining the circumstances and reasons constituting sufficient cause for the delay.
3. That the delay is neither deliberate nor intentional, but has occurred due to bona fide and unavoidable circumstances as set out in the respective condonation petitions.
That the appellant humbly prays that the delay in filing all four appeals may kindly be condoned in the interest of substantial justice.
5. That the appellant further submits that any reasonable cost which this Hon'ble Tribunal may deem fit and proper towards condonation of delay shall be accepted by the appellant, without prejudice to the merits of the appeals. PRAYER In view of the facts and circumstances stated hereinabove, the appellant most respectfully prays that this Hon'ble Tribunal may be pleased to: a. Condone the delay in filing all four appeals; and b. Pass such other order(s) as this Hon'ble Tribunal may deem fit and proper in the interest of justice. And for this act of kindness, the appellant, as in duty bound, shall every pray. Sd/- Anil Bhutoria Director 4. Considering the prayer of the assessee and as it its noticed that the assessee has not responded to the notices issued by the Ld.PCIT, in interest of justice, the issues in this appeal are restored to the file of the Ld.PCIT for granting the assessee another opportunity to represent its case before Ld.PCIT. This is subject to that the payment of cost of Rs.1,00,000/- (Rupees One Lakh only) for each of the assessment years, i.e. A.Y.s 2011-12 & 2012-13 payable by the assessee to the High Court Legal Services Committee, Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld.Pr. CIT at the first hearing. The assessee is also directed to cooperate with the ld. Pr.CIT in the readjudication proceedings, positively. With this direction the issues in this appeal are restored to file of the Ld.PCIT for adjudicating the issues after granting the assessee after granting the assessee adequate opportunity of being heard.
Thus, the appeals of the assessee in are partly allowed for statistical purposes. (AY : 2011-2012 & 2012-2013) 6. These two appeals filed by the assessee are against the order of the ld. CIT(A), NFAC thereby dismissing both appeals of the assessee holding that the assessee has opted for the Vivad Se Vishwas Scheme (VSVS) 2020.
It was submitted by the Ld.AR that the Ld.CIT(A) has dismissed the appeals of the assessee on the ground that the assessee has filed under the Vivad Se Biswas Scheme (VSVS) 2020. It was submitted that the assessee has not filed under Vivad Se Biswas Scheme. It has also the submission that these are appeals against the consequential orders to the orders passed u/s.263 of the Act by the PCIT. It was the submission that as the issues have been restored to the file of the Ld. PCIT, in the interest of justice, these appeals are liable to be allowed and the orders are quashed, insofar as the assessee would represent the matter before the Ld.PCIT in the proceedings u/s.263 of the Act.
Considering the submission of the assessee and also the considering the fact that the Ld.CIT(A) has erroneously dismissed the appeals of the assessee on the ground that the assessee has filed under Vivad Se Biswas Scheme, as also considering the facts that the orders passed u/s.263 of the Act have been set aside while dealing with the appeals of the assessee in & 2288/Kol/2025, passed today i.e. on 10.12.2025, the appeals filed by the assessee are allowed, insofar as the quantum assessment orders as consequence to the order passed u/s.263 of the Act itself have been set aside on account of the sending back the issues to the file of the Ld.PCIT for readjudicating the issues u/s.263 of the Act.
Thus, appeals of the assessee stands allowed.
In the result, appeals of the assessee in are partly allowed for statistical purposes and are allowed. Order dictated and pronounced in the open court on 10/12/2025.