PAWAN KUMAR,GAYA V. ITO-WARD 3(2), GAYA

ITA 275/PAT/2024

AI Insights

The case involves Pawan Kumar, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The appeal was initially time-barred by 474 days, but the delay was condoned based on the assessee's claim of unawareness of the order and lack of receipt of the physical copy. During the hearing, it was noted that the assessee had entered the Direct Tax Vivad Se Vishwas Scheme, 2024, and requested an adjournment. The Departmental Representative argued for upholding the CIT(Appeals) order. The Tribunal dismissed the appeal but allowed for revival if the assessee's attempt in the VSVS-24 scheme was unsuccessful.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 27021 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

" ITA No. 275/PAT/2024 (A.Y. 2017-2018) Pawan Kumar 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 275/PAT/2024 Assessment Year: 2017-2018 Pawan Kumar,………………..…….....…………Appellant New Taradih, Bodhgaya, Gaya-824231, Bihar [PAN:AGLPK4382Q] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-3(2), Gaya Appearances by: Shri Rakesh Kumar, Advocate, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: December 31, 2024 Date of pronouncing the order: January 07, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10th August, 2022 passed for Assessment Year 2017-18. 2. The appeal is time barred by 474 days in filing the appeal by the assessee. However, the assessee filed a condonation petition saying that the assessee is not aware of the order passed by the ld. ITA No. 275/PAT/2024 (A.Y. 2017-2018) Pawan Kumar 2 CIT(Appeals) and he has not received the physical copy of the order. When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 474 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am inclined to condone the delay since the delay is not due to negligence on the part of assessee and the assessee has established sufficient cause to condone the delay. Hence the delay is condoned. 4. At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to adjourn the appeal and refixed after a month’s time. 5. On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals). 6. I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee ITA No. 275/PAT/2024 (A.Y. 2017-2018) Pawan Kumar 3 with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever. 7. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 07/01/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 7th day of January, 2025 Copies to :(1) Pawan Kumar, New Taradih, Bodhgaya, Gaya-824231, Bihar (2) Income Tax Officer, Ward-3(2), Gaya (3) Commissioner of Income Tax (Appeals); National Faceless Appeal Centre (NFAC), Delhi; (4) CIT - , Gaya; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "