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Facts
The assessee filed her ITR for AY 2016-17 declaring an income of Rs.15,45,510/-. The Assessing Officer assessed her income at Rs. 23,01,400/-, making additions under sections 69A and 57 and initiated penalty proceedings under section 271(1)(c) for furnishing inaccurate particulars. The assessee's appeal before the CIT(A) was dismissed as it was presumed to be infructuous due to availing the Vivad Se Vishwas Scheme.
Held
The Tribunal held that the CIT(A) erred in dismissing the appeal on the ground of the assessee having opted for the Vivad Se Vishwas Scheme, as the scheme was availed only for penalty and not for the quantum of income. The delay in filing the appeal was condoned subject to costs.
Key Issues
Whether the delay in filing the appeal before the ITAT is condonable, and whether the CIT(A) erred in dismissing the appeal on grounds of the Vivad Se Vishwas Scheme being availed.
Sections Cited
143(2), 69A, 57, 271(1)(c), 271(1)(b)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, “ A-Bench” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 146/JPR/2024
As a result, we allow this appeal for statistical purposes, and set aside the impugned order passed by Learned CIT(A) dismissing the appeal relating to the AY 2016-17. Consequently, the appeal is restored to the files of Learned CIT(A) to its original number. Learned CIT(A) to decide the appeal afresh on merits, after providing to the assessee a reasonable opportunity of being heard in accordance with law.
Appellant shall produce, before Learned CIT(A), the receipt in proof of deposit of costs imposed here.
Order pronounced in the open court on 06/06/2024.
Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 06/06/2024 *Mishra Ji आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Prem Devi Baid, Jaipur. 1. 2. izR;FkhZ@ The Respondent- ACIT, Circle-06, Jaipur 3. vk;dj vk;qDr@ The ld CIT विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 4. xkMZ QkbZy@ Guard File 5. vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत