Held that \u00a0the appeal, that the assessee had not opted for the\u00a0Direct Tax Vivad se Vishwas Scheme, 2020\u00a0in respect of the orders passed under section\u00a0201(1A)\u00a0of the Act but in respect of the assessment orders passed under section\u00a0143(3)\u00a0read with section\u00a092CA\u00a0of the Act for the assessment years 2013-14, 2014-15 and 2015-16. The Commissioner (Appeals) had committed an error in dismissing the appeal filed by the assessee by recording an erroneous finding. Therefore, the issues involved in the appeals were restored to the file of the Commissioner (Appeals) with direction to decide them afresh in accordance with law after hearing the assessee.Tribunal also held that \u00a0the orders in question were not served at the registered address of the assessee and the assessee came to know about the passing of the orders only on July 13, 2023 when the assessee perused the Income-tax portal. Therefore, the delay in filing the appeals is\u00a0 to be condoned.(AY. 2013-14, 2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250 : Appeal-Commissioner (Appeals)-Dismissal of appeal-1Remedy under Vivad Se Vishwas Scheme sought against other orders-Appeal restored to Commissioner (Appeals) for disposal of appeal on merits-Appeals not served on registered address-Delay in filing of appeal is condoned. [S. 92CA, 254(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-48985","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cK5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=48985"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48985\/revisions"}],"predecessor-version":[{"id":48986,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48985\/revisions\/48986"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}