TaxTMI 
TaxTMI 
2025 (3) TMI 1155
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...., the Bench noticed that there is delay of 776 days in filing the appeal for which the assessee vide application dated 14-11-2024 filed an application for condonation delay with following prayers. ''The Appellant, Vimal Kumar Garg, respectfully submits this application for condonation of delay in filing the appeal before this Hon'ble Tribunal against the order passed by the Commissioner of Income Tax (Appeals), Jaipur, under Section 250 of the Income Tax Act, 1961, in the case of Vimal Kumar Garg, for the Assessment Year 2015-16. The grounds of the appeal have already been set out in the attached Form 36. 1. That the order under Section 250 of the Income Tax Act for the Assessment Year 2015-16 was passed by the Ld. CIT....
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....e has not been issued, nor has any rejection order been passed. This has caused significant confusion, and the Appellant was under the bona fide belief that his appeal had been disposed of as per the scheme, which led to the delay in filing the present appeal. 5. That the delay in filing this appeal is purely due to the circumstances beyond the control of the Appellant and the bonafide belief that the matter had been resolved under the Vivad se Vishwas Scheme, 2020. 6. That the Appellant has not filed any other appeal against the order of the Ld. CIT(A), and the matter is still pending for resolution. 7. That the Appellant submits that there was no malafide intention or deliberate delay on his part in filing the p....
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....f hearing of the appeal, the Bench noticed that the ld. CIT(A) at para 2 of his order dismissed the appeal of the assessee as withdrawn for statistical purpose giving therein following narration. ''2. During appellate proceedings, as per details available on record, it is noted that Form3 under Direct Taxes Vivad Se Vishwas Act, 2020 dated 25-03-2021 has been issued by designated authority i.e. the Principal Commissioner of Income Tax, Jaipur-2 for A.Y. under consideration covering captioned appeal. Since appellant has opted to avail of benefits of Vivad Se Vishwas Scheme, 2020, and appellant done all payment as directed in Form 3, this payment is seen in Form 4. Present appeal is deemed to have been withdrawn. As a result, appeal ....
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....tax has been made or not and the ld. CIT(A) passed the order under the bona fide belief that Form 5 would be issued to the assessee. However, neither Form 5 had been issued to the assessee nor any rejection order has been passed till date. Thus, neither any appeal is pending before the ld. CIT(A) nor Form 5 under the Vivad Se Vishwas Scheme, 2020 had been issued to the assessee which kept the matter still in abeyance. Thus the Bench is requested to allow the benefit of Vivad Se Vishwas Scheme, 2020 to the assessee because of technical glitches and no fault from the side the of the assessee in spite of deposit of all the taxes applicable on the date of settlement of the Scheme 2020. 3.3 On the other hand, the ld. DR did not raise any obje....
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..... The assessee had deposited the amount of Rs 2,64,869/-on dated 26.10.2021 and amount of Rs 1,42,816/-on dated 26.04.2022 which was after the prescribed date of payment as per VSVS scheme 2020. Therefore, the form-5 in the case of sh. Vimal Kumar Garg was not issued. An E-mail was also sent to e-filing web manager requesting to clarify the issue or suggest the solution on dated 7-12- 2022. The reply from e-filing web manager is still awaited. Submitted for your necessary action भवदीय, Sd/- हंसराजसिंघल आयकर अधिकारी(तक) ....