938 Days Delay Condoned as Appeal Was Wrongly Treated as Withdrawn

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considered an appeal arising from the dismissal of the assessee’s quantum appeal by the CIT(A), who treated it as withdrawn on the assumption that the assessee had opted for the Vivad-Se-Vishwas Scheme (VSVS).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) dismis...