Rectification of defect in the challans for payment of Tribunal fees cannot be considered as delay in filing of the appeal.

Last updated: 06 March 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) in Kolkata has ruled that a delay caused by rectifying an error in the challan for Tribunal fees cannot be considered a delay in filing the appeal itself. The assessee had opted for the Vivad Se Vishwas Scheme and sought to withdraw their appeal. While there was a minor error in the fee payment challan, the Tribunal accepted the assessee's explanation that the rectification process was prolonged due to the COVID-19 pandemic, and confirmed the appeal was filed within the stipulated time.

Court :
ITAT Kolkata

Brief :
The assessee vide its application seeks permission to withdraw the impugned appeal for the reason that, it has opted for the scheme under “Vivad Se Vishwas Scheme, 2020”.

Citation :
ITA 653/KOL/2020

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