1.\tThe petitioner had filed a revision application u\/s 264 of the act before CIT against penalty order u\/s 271(1)(c) of the Act.
\n2. The date of order was 29.04.2013 .
\n3.\tThe date of petition was 22.03.2017.
\n4.\tThere was a delay in filing the petition.
\n5.. The petition was filed along with an application for condonation in delay.
\n6.. The said petition was pending on the date of announcement of VSV Scheme.
\n7.. The petitioner filed a declaration under VSVS but the same was rejected by Pr.CIT on the ground that the petition filed u\/s 264 of the Act was not in time, The delay has not been condoned and therefore, the application of the assessee was not processed and as on 31\/01\/2020 no petition is pending.
\n8. No order has been passed by passed by the PCIT for not condoning the delay or rejection of the petition till the date of announcement of VSVS or submission of application under VSVS by the assessee.
\nA request to kindly suggest a solution available to the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. The petitioner had filed a revision application u\/s 264 of the act before CIT against penalty order u\/s 271(1)(c) of the Act. 2. The date of order was 29.04.2013 . 3. The date of petition was 22.03.2017. 4. There was a delay in filing the petition. 5.. The petition was filed along with an application for condonation in delay. 6.. The said petition was pending on the date of announcement of VSV Scheme. 7.. The petitioner filed a declaration under VSVS but the same was rejected by Pr.CIT on the ground that the petition filed u\/s 264 of the Act was not in time, The delay has not been condoned and therefore, the application of the assessee was not processed and as on 31\/01\/2020 no petition is pending. 8. No order has been passed by passed by the PCIT for not condoning the delay or rejection of the petition till the date of announcement of VSVS or submission of application under VSVS by the assessee. A request to kindly suggest a solution available to the assessee.<\/p>\n