Re: DELAYED APPEAL

An assessment order for AY 2013-14 was passed u/s 148 read with section 144 on 25.12.2018 and served on the assesee on 31.12.2018. The appeal was filed belatedly on 27.02.2019 with an application for condonation of delay to CIT (A). The CIT(A) has not yet heard the appeal nor disposed off the application for condonation of delay.The assessee wishes to apply for Vivad se Vshwas. Is he eligible for the same? Kindly enlighten. Thanks

Q.  An assessment order for AY 2013-14  was passed u/s 148 read with section 144 on 25.12.2018 and served on the assesee on 31.12.2018. The appeal was filed belatedly on 27.02.2019 with an application for condonation of delay to CIT (A). The CIT(A) has not yet heard the appeal nor disposed off the application for condonation of delay. The assessee wishes to apply for Vivad se Vshwas. Is he eligible for the same? Kindly enlighten. Thanks 

 

Ans : The assessee should approach the  CIT(A)  for an early hearing of appeal  and request him to pass an order on condonation of delay  . If the delay is condoned the assesee may be able to avail the benefit of the VSVA.   One has to explain the delay with supporting evidence , preferably  by filing an affidavit .      Please also make an application for early hearing of appeal  to the Office of the CIT (A) explaining the reasons and also be ready to be heard on merits .  One can also approach the PCIT for giving direction for an early hearing of appeal   by the CIT (A) .  In  case no response is received from the Office of the CIT (A) one can file writ petition and Court may give direction to CIT (A) to take up the matter for an early hearing of appeal . 

  

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