Re: Q No. 59 OF FAQ-CONDONATION OF DELAY

AS PER Q59 OF FAQ THE APPEAL IS PENDING BEFORE CIT IF DELAY IS CONDONE. THE ASSESSEE WAS FILED CONDONATION APPLICATION WHICH IS IN BUILT IN FORM NO. 35 CLAUSE 14 AND 15. NO DEFECT MEMO IS RECEIVED TO THE ASSESSEE TILL TODAY. WHETHER THE SAID APPEAL IS TREATED AS PENDING BEFORE CIT (APPEAL) OR NOT. AS WE AWARE ABOUT THERE IS NO SEPERATE PROCEDURE ADOPTED PRACTICALLY FOR CONDONATION OF DELAY. CONDONATION OF DELAY IS HEARD AT THE TIME OF FINAL HEARING.

There is no separate procedure for condonation of delay . On the facts of the assessee it seems the application for condonation of delay was filed along with the appeal .   Please refer   unreported judgement of Bombay High Court  Awantika Pratap Singh Morarji v Ashwin Kumar (CIT ) WP No 1691 of 2005 dt 9-07 -2014 dealing with KVSS  honourable High Court has directed the designated authority to grant the benefit of the scheme , when the delay was condoned by the Appellate Tribunal .  The assessee can file declaration under VVS .

 

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