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Facts
The assessee's appeals for AY 2013-14 & 2014-15 were dismissed by the CIT(A) as withdrawn, citing the assessee's opt-in for the Vivad Se Viswas Scheme. The assessee subsequently appealed to the ITAT, contending that these appeals were still active and sought their restoration for a decision on merits, while also requesting condonation for the delay in filing the ITAT appeal.
Held
The ITAT condoned the delay in filing the appeals. It ruled that the CIT(A)'s dismissal of appeals based on the Vivad Se Viswas Scheme was misconceived. The ITAT set aside the CIT(A)'s orders and restored the appeals to the CIT(A) for a de novo decision on merits after providing a reasonable opportunity of being heard to the assessee.
Key Issues
Whether to condone the delay in filing appeals before the ITAT; and whether appeals dismissed by the CIT(A) as withdrawn under the Vivad Se Viswas Scheme should be restored for a decision on merits when the assessee disputes the withdrawal.
Sections Cited
253(3), 115JB, 4(2) of Vivad Se Viswas Act 2020, 5(1) of Vivad Se Viswas Act 2020, 5(2) of Vivad Se Viswas Act 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
These two appeals have been filed by assessee for assessment year 2013-14 & 14-15 against impugned appellate order dated 29/06/2022 (DIN & Order No.ITBA/NFAC/S/250/2022-23/1043647148(1) and dated 11/07/2022 (DIN & Order No.ITBA/NFAC/S/250/2022-23/1043788605(1) passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for Page 1 of 5
Page 2 of 5 short]. For the sake of convenience these two appeals are decided through this consolidated order.
Both the appeals filed by the assessee are beyond the time limit prescribed u/s 253(3) of the I. T. Act. An application dated 23rd September, 2022 was filed by the assessee requesting for condonation of delay in filing of the appeals. Giving detailed description of the facts and circumstances, which caused the delay in filing of the appeals, the assessee has submitted that reasons for late filing of the appeals were really beyond his control and requested that the delay in filing these appeals may be condoned. The learned D.R. for Revenue expressed no objection to condonation of delay and admitting the appeals for hearing. In view of the foregoing, and being convinced with the reasons given by assessee, the delay in filing of these appeals is condoned and the appeals are admitted for decision on merits.
In this case the assessee filed its return of income for assessment year 2013-14 on 29/11/2013 declaring nil income. The assessee filed revised income on 18/03/2015 declaring nil income. The assessee further revised return on 08/05/2014 declaring nil income. The assessment was completed and the income was assessed at Rs.2,51,81,37,310/- u/s 115JB of the I. T. Act. For assessment year 2014-15, the assessee filed return of income on 28/11/2014 at nil income which was revised on 16/02/2016
Page 3 of 5 declaring nil income. The Assessing Officer completed the assessment and assessed the income of the assessee at Rs.1,90,31,04,190/-. Being aggrieved, the assessee carried the matter in appeal for both the assessment years i.e. 2013-14 and 2014-15 before the learned CIT(A). The learned CIT(A) dismissed both the appeals observing that since the appellant has opted for Vivad Se Viswas Scheme, the appeals are dismissed as withdrawn. Aggrieved with the order of learned CIT(A), now the assessee is in appeal before the Income Tax Appellate Tribunal
During the course of hearing before us, the assessee was represented by none. Under these facts, we have heard learned D.R. and have considered the materials placed on record. In this case, the learned CIT(A) has dismissed both the appeals observing that since the appellant has opted for Vivad Se Viswas Scheme, the appeals are dismissed as withdrawn. The assessee’s claim is that M/s Crystal Sound & Music Pvt. Ltd., Bombay that had amalgamated with M/s Jagran Prakashan Ltd. by virtue of order passed by Hon'ble Bombay High Court and appeals of M/s Crystal sound & Music Pvt. Ltd. Bombay were also pending before the learned CIT(A), the assessee vide, its application dated 8th March, 2021 had requested the learned CIT(A) to treat the appeals of M/s Crystal Sound and Music Private Limited as covered under Vivad Se Viswas and requested to allow the company to Page 3 of 5
Page 4 of 5 withdraw the appeals. The said letter written to learned CIT(A) is reproduced as under:
Page 5 of 5 The assessee’s claim is that the appeals filed by Jagran Prakashan Ltd. on 11/02/2017 were very much alive and assessee is very much interested to pursue its appeals and the orders passed by learned CIT(A) are misconceived. The assessee has requested to restore both the appeals for hearing before the learned CIT(A). In view of the facts and circumstances of the case, the orders passed by learned CIT(A) are set aside and both the appeals are restored back to the file of learned CIT(A) to pass de novo orders for deciding the appeals on merits in accordance with law after providing reasonable opportunity of being heard to the assessee.
In the result, both the appeals are allowed for statistical purposes.
(Order pronounced in the open court on 06/02/2025)