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Facts
The assessee filed an appeal before the Tribunal against the order of the CIT(A) for assessment year 2014-15. The Registry pointed out that the appeal was time-barred by 436 days.
Held
The Tribunal condoned the delay, finding it to be a bonafide human error. The appeal was then dismissed as withdrawn, as the dispute was resolved under the Direct Tax Vivad Se Vishwas Scheme.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the appeal should be dismissed as withdrawn due to resolution under a tax dispute settlement scheme.
Sections Cited
253(4), 254(2)
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP
The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT(A)’] dated 04.01.2023 passed for assessment year 2014-15.
The Registry has pointed out that appeal is time barred by 436 days. In order to explain the delay in filing the appeal, A.Y. 2014-15 2 assessee has filed an application for condonation of delay u/s 253 sub-section (4) of the Income Tax Act and also filed his affidavit. The reasons pleaded in the application are that assessee is a semi-literate agriculturist. His agriculture land was compulsorily acquired on which he has received compensation. In order to claim refund, he has filed the return but his counsel did not up-date him about the pendency of appeal before the CIT (Appeals). He could only come to know when he contacted his counsel for the purpose of filing the return for taking loan i.e. appeal for assessment year 2014-15 stands dismissed.
With the assistance of ld. Representative, we have gone through the record carefully. There is no deliberate attempt at the end of the assessee to make his appeal time barred. It was a bonafide human error which has made the appeal time barred. Therefore, we condone the delay and decide the appeal.
4. The ld. counsel for the assessee, at the very outset submitted that assessee has resolved the dispute with the Department under 'Direct Tax Vivad Se Vishwas Scheme A.Y. 2014-15 3 2024’. According to him, he has paid the necessary taxes, therefore, this appeal is dismissed as withdrawn because dispute with the Revenue has already been resolved by the assessee under 'Direct Tax Vivad Se Vishwas Scheme 2024’. In case, assessee fails to avail the benefit of the scheme on account of some technical issues, then assessee will be entitled to get the appeal revived after filing of application under Section 254(2) of the Income Tax Act. Such application be filed within due date of limitation provided under 254(2) of the Act.
In the result, the appeal is dismissed. Order pronounced on 26.06.2025.