Andaz Trading & Infrastructure Pvt. Ltd. Vs ITO (ITAT Mumbai)
ITAT Mumbai condones delay of 938 days and remands back case for fresh reconsideration for non- consideration of submissions
Tribunal considered an appeal arising from the dismissal of the assessee’s quantum appeal by the CIT(A), who treated it as withdrawn on the assumption that the assessee had opted for the Vivad-Se-Vishwas Scheme (VSVS). The assessee contended that the VSVS declaration was filed only for penalty matters under sections 271D and 271E, not for the assessment order under section 143(3). After the CIT(A) dismissed the first appeal as withdrawn in 2020, the assessee re-filed Form 35 in 2022, explaining that the assessment appeal had never been withdrawn. The CIT(A) again dismissed it on the same assumption without considering the submissions or examining the merits of the additions and disallowances. The Tribunal noted that the assessee had shown reasonable cause for the delay of 938 days and condoned it. It further observed that the CIT(A) had not considered the assessee’s clarification and had not adjudicated the grounds on merits. The Tribunal therefore remanded the matter to the CIT(A) for fresh consideration, directing that the delay be condoned and the additions and disallowances made under section 143(3) be examined afresh after giving the assessee a reasonable opportunity of being heard. The appeal was allowed for statistical purposes.
