HARBLAS SINGH,AMBALA V. INCOME TAX OFFICER, AMBALA

ITA 568/CHANDI/2024

AI Insights

Shri Harblas Singh, the appellant, contested the order of the Commissioner of Income Tax (Appeals) for the assessment year 2014-15. The appeal was initially found to be time-barred by 436 days. The assessee, a semi-literate agriculturist, faced a delay due to unawareness of the appeal's pendency, as his counsel failed to update him post the compulsory acquisition of his agricultural land and subsequent compensation. Upon realizing the situation, he filed for condonation of delay, which the Tribunal accepted, recognizing it as a bona fide error. Subsequently, the assessee resolved his dispute with the Income Tax Department under the 'Direct Tax Vivad Se Vishwas Scheme 2024', leading to the withdrawal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669261 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: ROHIT BEC TOR
• Keywords: Condonation of delay

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 568/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2014-15 Shri Harblas Singh, 29/30, Parry Hotel, Bank Road, Ambala. Vs The ITO, Ward – 1, Ambala. èथायी लेखा सं./PAN NO: BZWPS4348R अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Assessee by : Shri Rohit Bector, CA Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR Date of Hearing : 24.06.2025 Date of Pronouncement : 26.06.2025 PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT(A)’] dated 04.01.2023 passed for assessment year 2014-15. 2. The Registry has pointed out that appeal is time barred by 436 days. In order to explain the delay in filing the appeal, ITA No.568/CHD/2024 A.Y. 2014-15 2 assessee has filed an application for condonation of delay u/s 253 sub-section (4) of the Income Tax Act and also filed his affidavit. The reasons pleaded in the application are that assessee is a semi-literate agriculturist. His agriculture land was compulsorily acquired on which he has received compensation. In order to claim refund, he has filed the return but his counsel did not up-date him about the pendency of appeal before the CIT (Appeals). He could only come to know when he contacted his counsel for the purpose of filing the return for taking loan i.e. appeal for assessment year 2014-15 stands dismissed. 3. With the assistance of ld. Representative, we have gone through the record carefully. There is no deliberate attempt at the end of the assessee to make his appeal time barred. It was a bonafide human error which has made the appeal time barred. Therefore, we condone the delay and decide the appeal. 4. The ld. counsel for the assessee, at the very outset submitted that assessee has resolved the dispute with the Department under 'Direct Tax Vivad Se Vishwas Scheme ITA No.568/CHD/2024 A.Y. 2014-15 3 2024’. According to him, he has paid the necessary taxes, therefore, this appeal is dismissed as withdrawn because dispute with the Revenue has already been resolved by the assessee under 'Direct Tax Vivad Se Vishwas Scheme 2024’. In case, assessee fails to avail the benefit of the scheme on account of some technical issues, then assessee will be entitled to get the appeal revived after filing of application under Section 254(2) of the Income Tax Act. Such application be filed within due date of limitation provided under 254(2) of the Act. 4. In the result, the appeal is dismissed. Order pronounced on 26.06.2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar "