Re: Filing of Appeal – Hard copy of Assessment Order

Assessee received the Hard copy of the Scrutiny Order U/s 143(3) on 30th December , 2019 . Assessee filed Appeal on 29th January, 2020. As per Dept. contention, they have sent the Order to the Authorized Representative (AR) e mail id on 19th December, 2019. The AR has not received the e mail. As per I T records, the assessee e mail id was registered. They have not sent the Order to Assessee e mail id. Based on the receipt of date of Hard copy, the assessee filed Appeal in time. So the Assessee has not filed any letter for condonation of delay. The CIT has not released Form 3 for the past 5 months. What are the chances of admitting the Form 1&2 under the Scheme.? The Assessee paid the tax amount as per the Assessee calculation. The AO confirmed orally that the calculation is correct.
Kindly advise on the above issue.

Please verify in the appeal form which address is given  or email of tax consultant is provided in the appeal memo .  File an affidavit of the Tax consultant in case if he has not received the order by email .  In case the email is not received by the Tax consultant the  appeal of the assessee is on time .The  VVS declaration may not be rejected .  As per circular No 21/2020 dt 4-12 -2020  Q. N0 59.    Whether the taxpayer in whose case the time limit for filing of appeal has expired before 3J'" Jan 2020 but an application for condonation of delay has been filed is eligible?

Ans : If the time limit for filing appeal expired during the period from 1" April 2019 to 31" Jan, 2020 (both dates included in the period), and the application for condonation is filed before the date of issue of this circular, and appeal is admitted by the appellate authority before the date of filing of the declaration, such appeal will be deemed to be pending as on 31" Jan 2020.

 

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