Kachchh Hospitality Pvt. Ltd. (Formerly known as Sanghi Infrastructure Ltd.) vs. The ITO

Parties Involved

Facts Summary

This appeal is filed by the assessee against the appellate order dated 23.08.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the reassessment order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 relating to the Assessment Year 2013-14. The assessee explained the delay in filing the appeal by stating that the email notices were neither received nor SMS messages were received from the CIT(A) Office. The assessee submitted that the appeal was against the Revision order passed u/s. 143(3) r.w.s. 263 of the Act, whereas the CIT(A) dismissed the appeal holding that the assessee availed the Vivad Se Vishwas Scheme, 2020. The assessee argued that the Revision proceedings were initiated due to a mismatch in the income offered by the assessee in the profit and loss account.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the matter should be set aside back to the file of the Jurisdictional Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

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