Registry shall not insist on filing of an application for condonation of delay under Vivaad se Vishwas scheme.

Last updated: 02 March 2021
Quick Summary
The Income Tax Appellate Tribunal has ruled that the registry should not insist on a delay condonation application if an assessee wishes to restore their appeal after opting for the Vivad se Vishwas scheme. This decision follows a precedent set by the Madras High Court. If the scheme application is not accepted by the revenue, the appeals can be recalled and restored for adjudication without the usual delay condonation process.

Court :
ITAT Mumbai

Brief :
These appeal are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)–24, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 12.02.2029 for the A.Ys. 2014-15 and 2015-16.

Citation :
ITA 2178/MUM/2019

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