Re: CIT(A) dismiss condonation of delay

Appeal against penalty order as filed with CIT(A) after delay of 10 days. CIT(A) dismiss condonation of delay. We are at appeal in ITAT against the order of CIT(A)for condonation of delay. whether we can opt for VSV Scheme against the penalty order passed by the AO.

The assessee should approach the  Honourable Tribunal to  condonation of delay. If the delay is condoned the assesee  can avail the benefit of the VSVA.  The assessee can make an application to the Honourable Vice -President of the respective Zone or before the  senior member of the Bench to fix the matter out of turn hearing only to decide the condonation of delay . The Tribunal may condone the delay and set aside the matter to  CIT (A) to decide the matter on merits . Once the matter is set aside the appeal relate back to the date of filing of an appeal . The assessee can avail the benefit  of the  VSVA scheme  . In Mumbai one can make on line application to hear the matter out of turn to consider the application on condonation of delay .   

 

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