REFOP INDIA COMPANY,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 78(1), NEW DELHI, NEW DELHI
Facts
The assessee filed an appeal against a CIT(A) order dated 27.03.2021, but with a delay of 870 days, claiming non-receipt of the impugned order and becoming aware only on 13.07.2023 via the income tax portal. The CIT(A) had dismissed the assessee's appeal as infructuous, stating the appellant opted for the Vivad se Vishwas scheme, which the assessee denied.
Held
The Tribunal condoned the 870-day delay, acknowledging the assessee's non-receipt of the order and the Supreme Court's suo-motu cognizance of limitation issues during COVID-19. It found that the CIT(A) erred in dismissing the appeal as infructuous since the assessee had not opted for the Vivad se Vishwas Scheme for AY 2012-13. The Tribunal restored the appeal to the Learned CIT(A) for a fresh decision on merits.
Key Issues
Condonation of significant delay in filing an appeal; erroneous dismissal of an appeal by CIT(A) as infructuous based on an incorrect assumption of the assessee's participation in the Vivad se Vishwas scheme.
Sections Cited
201(1A)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI
Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR
PER VIMAL KUMAR, JM
Application for condonation of delay of 870 days in filing the appeal and appeal are against order dated 27th March, 2021 of Learned CIT(A).
In application, it is mentioned that the appellant/assessee was not sent impugned order by hand/speed post/courier /e- mail. Appellant had not received physical copy of order at its registered address. Affidavit of the Director was submitted. It was only during a perusal of the income tax portal on 13.07.2023.
The appellant became aware of the impugned order. Hon’ble Supreme Court of India had taken suo-motu cognizance of the issue of limitation running vis-a vis the strict COVID-19 restrictions. In view of contents of application and affidavit the delay of 870 days for filing appeal is condoned. 3. The appeal pertains to assessment year 2012-13 challenging order dated 27.03.2021 of the Learned CIT(A) against order dated 28.03.2019 treating appeal as infructuous as appellant opted for Vivad se Vishwas scheme vide application dated 12th October, 2023. 4. Learned Counsel for the assessee submitted that the appellant/assessee had challenged order dated 19.1.2024 by filing appeal. Assessee at no point of time had filed any application for Vivad se Vishwas Scheme, 2020 and the issue was not settled under the said scheme. Learned CIT(A) erroneously dismissed the appeal filed against the order passed under section 201(1A) of the Act. Therefore the appeal may be restored for fresh decision by Learned CIT(A) on merits. 5. Learned DR relied on impugned order. 6. We have heard the parties and perused the materials available on record. The assessee has not opted for the Vivad Se Vishwas Scheme, 2020 in respect of AY 2012-13. Learned CIT(A) has committed error in dismissing the appeal filed by the assessee by recording erroneous finding that the appeal as has become infructuous. Therefore the present appeal deserves to be restored to the file of the Learned CIT(A) with direction to decide the same afresh in accordance with law after hearing parties. 2
Hence, the appeal is allowed with the observation that the appeal is restored to the file of the Learned CIT(A) with the direction to decide afresh in accordance with law after hearing parties.
In the result appeal of the assessee is allowed. Order pronounced in the open court on 30th April, 2024.
sd/- sd/- (S RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/04/2024 Veena Copy forwarded to - 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order
