PAWAN KUMAR,GAYA vs. ITO-WARD 3(2), GAYA

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ITA 275/PAT/2024Status: DisposedITAT Patna07 January 2025AY 2017-18Bench: Shri Duvvuru RL Reddy (Vice President)3 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, the appeal itself was dismissed with liberty to the assessee to revive it if unsuccessful under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT which was time-barred by 474 days. The assessee sought condonation of delay, stating they were unaware of the CIT(A) order. The assessee also mentioned opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the delay in filing the appeal should be condoned and the implications of opting for the Vivad Se Vishwas Scheme on the pending appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Assessment Year: 2017-2018 Pawan Kumar,………………..…….....…………Appellant New Taradih, Bodhgaya, Gaya-824231, Bihar [PAN:AGLPK4382Q] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-3(2), Gaya Appearances by: Shri Rakesh Kumar, Advocate, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: December 31, 2024 Date of pronouncing the order: January 07, 2025 O R D E R

The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10th August, 2022 passed for Assessment Year 2017-18.

2.

The appeal is time barred by 474 days in filing the appeal by the assessee. However, the assessee filed a condonation petition saying that the assessee is not aware of the order passed by the ld. (A.Y. 2017-2018) Pawan Kumar CIT(Appeals) and he has not received the physical copy of the order. When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 474 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay.

3.

Considering the facts and circumstances of the case, I am inclined to condone the delay since the delay is not due to negligence on the part of assessee and the assessee has established sufficient cause to condone the delay. Hence the delay is condoned.

4.

At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to adjourn the appeal and refixed after a month’s time.

5.

On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals).

6.

I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee (A.Y. 2017-2018) Pawan Kumar with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

7.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 07/01/2025.

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