| The Tax Publishers2020 TaxPub(DT) 3733 (Jp-Trib) INCOME TAX ACT, 1961
Section 254
Where assessee wished to opt for Vivad Se Vishwas Scheme and was trying to revive his appeal which was already decided against him and thus trying to become eligible for such settlement scheme, since assessee had all the rights to apply for the said settlement scheme, however, once the appeal of assessee was dismissed and decided against it, therefore, act of assessee to file miscellaneous application to revive such appeal cannot be entertained.
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Appeal (Tribunal) - Plea for recalling an order wherein appeal was dismissed on ground of delay in filing an appeal - Assessee sought restoration of appeal so as to become eligible for Vivad Se Vishwas Scheme -
Assessee filed this miscellaneous petition on the ground that due to health ailment of assessee, there was delay in filing appeals before Tribunal and therefore, delay so happened might be condoned and order so passed as barred by limitation might be recalled to provide a fresh opportunity of hearing to assessee. Department submitted that there was inordinate delay of 546 days in filing the appeals and that assessee had not submitted any medical report or even an affidavit in support of his prayer and only one liner application was filed by assessee, the Bench had rightly dismissed the appeals filed by assessee as barred by limitation. Filing of an affidavit in support of his prayer of delay in filing the appeals due to ill-health cannot be accepted at this stage under the current proceedings under section 254(2) which were limited to rectifying any mistake apparent from record at the time of passing the order by Tribunal. Held: As per the assertion of assessee, he wishes to opt for the Vivad Se Vishwas Scheme. By filing the present misc. application, assessee is trying to revive his appeal which is already decided against him and thus trying to become eligible for such settlement scheme. Assessee had all the rights to apply for the said settlement scheme, however, once the appeal of assessee was dismissed and decided against it, unless the matter falls under the limited scope of section 254(2) which was not the case here, the act of the assessee to file miscellaneous application to revive such appeals, therefore, cannot be entertained and encouraged merely for assessee to become eligible for such scheme.
Followed:Ajay Kumar Jain v. The ACIT, CPC (TDS), Ghaziabad. [ITA. No. 52 to 55/JP/2019, dt. 27-11-2019]
REFERRED :
FAVOUR : Against the assessee
A.Y. :
IN THE ITAT, JAIPUR BENCH
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