RAHUL AGARWAL,HOWRA vs. ACIT, CIR.-46, KOLKATA

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ITA 627/KOL/2020Status: DisposedITAT Kolkata03 February 2021AY 2016-172 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause. The case was directed to be posted for hearing out of turn if the assessee did not opt for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 311 days. The assessee intended to avail the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was the condonation of delay in filing the appeal. The assessee's intention to opt for the Vivad Se Vishwas Scheme was also noted.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA

Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]

order : February 3rd, 2021 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 14, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 22/11/2019 for the Assessment Year 2016-17.

2.

There is a delay of 311 (three hundred eleven) days in filing of this appeal by the assessee. After perusing the petitions for condonation for delay, we are convinced that the assessee was prevented by sufficient cause in filing the appeals in time. Hence, we condone the delay and admit the appeal. The assessee intends to avail “Vivad Se Vishwas Scheme”.

3.

The registry is further directed to post the case for hearing on out of turn basis in due course in case the assessee does not avail the “Vivad Se Vishwas Scheme” and withdraw the appeal.

4.

Ordered accordingly.

1.

Kolkata, the 3rd day of February, 2021 Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 03.02.2021 {SC SPS}

Assessment Year: 2016-17 Rahul Agarwal Copy of the order forwarded to: 1. Rahul Agarwal 6/7, New Seal Lane Howrah – 711 101 2. Asstt. Commissioner of Income Tax, Circle-46, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

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