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Facts
The assessee's appeal against the Ld. CIT(A)'s order dated 29.08.2022 was filed with an 800-day delay. The assessee attributed the delay to inadvertent document uploading related to the VSVS scheme against an original assessment under Section 153C, while the current appeal challenged a fresh order passed under Section 147 after reopening the case. The Ld. CIT(A) had dismissed the appeal, seemingly because the assessee had opted for the VSVS scheme.
Held
The Tribunal condoned the delay in filing the appeal, emphasizing that cases should be decided on merit rather than technical grounds. It restored the appeal to the file of the Ld. CIT(A) with a direction to pass a fresh order on merit after affording the assessee an opportunity to be heard, noting that the previous dismissal was not on merit.
Key Issues
Whether the significant delay in filing the appeal should be condoned and whether the Ld. CIT(A) was justified in dismissing the appeal based on the assessee opting for the VSVS scheme against a different, original assessment.
Sections Cited
147, 148, 153C
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 29.08.2022 for AY 2011-12.
Assessment Year: 2011-12 Sunview Retail Pvt. Ltd. 2. It appears from the report of the registry that the appeal has been filed after a delay of 800 days for this the assessee has filed condonation petition. In the condonation petition assessee has explained the delay.
The Ld. D.R challenges the grounds of condonation in the petition by submitting that there is a huge delay of more than 800 days.
Upon hearing the submission of the counsel of the respective parties, we have perused the condonation petition and find that the contention of the assessee is that the assessee was completely unaware of the error due to this, the Ld. CIT(A) has passed an order, there were treating this fact that the assessee obtained VSVS scheme in fact that the assessee availed the benefit of VSVS against the assessment order passed on 30.03.2014. The submission of the Ld. A.R is that the case of the assessee was reopened u/s 147/148 of the Act and fresh order was passed u/s 147 of the Act on 29.12.2018 and the assessee filed an appeal against the said order and it was due to inadvertent uploading of the documents pursuant to VSVS against the original assessment u/s 153C by the previous counsel.
Going over the facts of the case and keeping in view, catena of decision that the case should be decided on merit not on technical basis. We condone the delay and admit the appeal for hearing.
The Ld. A.R instead of arguing into the merit of the case has only prayed that the appeal of the assessee be remitted back to the file of Ld. CIT(A) as the dismissal was not on merit rather it occurred due to inadvertent uploading of the documents pursuant to the VSVS against original assessment u/s 153C of the Act by the previous counsel.
The Ld. D.R did not raise any objection in remitting the appeal of the assessee to the file of Ld. CIT(A) after fresh consideration on merit.
Upon hearing the submission of the counsel of the respective parties, we have gone through the order passed by the Ld. CIT(A), we find that the appeal of the assessee has been dismissed by the Ld. CIT(A) on the ground that the assessee has opted Assessment Year: 2011-12 Sunview Retail Pvt. Ltd. resolution of disputed tax arrears and matter connected there with as per the provision of Direct tax VSVS Act, 2020. The submission of the Ld. A.R as discussed in the condonation petition is that the assessee filed an appeal against the assessment order passed u/s 153C of the Act and subsequently he availed the benefits of the VSVS under the Direct Tax VSVS Act, 2020 and the appeal was withdrawn and settled. The further submission of the Ld. A.R as stated in the Affidavit that the case of the assessee was reopened u/s 147/148 of the Act for the same year and afresh order was passed u/s 147 on 29.12.2018 by DCIT, CC-3(1), Kolkata and the assessee filed an appeal against the said order on 25.04.2019 and due to inadvertent uploading of documents pursuant to VSVS Act, 2020 dismissal occurred. The prayer of the assessee is that the assessee has to give an opportunity to place its fact by restoring the appeal of the assessee before the Ld. CIT(A).
Going over the order passed by the Ld. CIT(A) and keeping in view the submission made by the assessee, we are inclined to restore the appeal of the assessee before the Ld. CIT(A) with a direction to pass a fresh order on merit after affording an opportunity to hear the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 25th August, 2025
Sd/- Sd/- (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /प्रदीप कुमार चौबे) Accountant Member/लेखा सदस्य Judicial Member/न्याययक सदस्य Dated: 25th August, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Sunview Retail Pvt. Ltd., 56E, Hemanta Basu Sarani, 4th Floor, Room No. 58C, Kolkata-700001 2. Respondent – ITO, Ward-5(1), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)