2023 (1) TMI 1486

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....) in National Faceless Appeal Centre (NFAC), Delhi on 16-08-2021 dismissing all the appeals at the threshold on account of delay in filing the first appeals ranging from minimum of 997 days to maximum of 2197 days. The issue raised in all these appeals is charging of interest u/s. 234E in respect of above mentioned Quarters of the assessment years. 2. There is delay of about 444 to 461 days in filing the appeals before the Tribunal. The assessee filed affidavits explaining the reason which led to the delay. We are satisfied with the reasons so stated and condone the delay in filing the appeals and admit the appeals for disposal on merits. 3. Briefly stated, the facts of the case are that the assessee is a Private Limited company engag....

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....(Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. 6. Thus, it is seen that on merits the issue raised in these appeal is covered in favour of the assessee. However, the fact of the matter is that the ld. CIT (A) did not condone the delay and dismissed the appeals at threshold. The ld. AR submitted the reasons for the delay in filing the appeals belatedly before the ld. CIT(A), being, the assessee filed applications for setting the litigation under Direct Tax Vivad Se Vishwas Act, 2020 and was waiting for Form No. 3. He was under the presumption that there is no need to file appeals before the ITAT once the litigation gets settled through Vivad Se Vishwas Scheme. ....