vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk

0 ,l- lhrky{eh]U;kf;dlnL; ,oJa hjkBksMdeys'kt;UrHkkb]Z ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyl-a@ITA No.1351/JP/2024 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Shri Vimal Kumar Garg cuke The ITO

33, Bandhu Nagar, Murlipura Vs. Ward 4(3)

Jaipur – 302 012 Jaipur LFkk;hys[kk la-@thvkbZvkj l-a@PAN/GIR No.: AEGPG 3109 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rajesh Kumar Kabra, CA jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, Addl.CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 12/03/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 17/03/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 26-07-2022, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2015-16 raising the grounds appeal as mentioned at Form 36.

2.1 During the course of hearing, the Bench noticed that there is delay of 776 days in filing the appeal for which the assessee vide application dated

14-11-2024 filed an application for condonation delay with following prayers.

‘’The Appellant, Vimal Kumar Garg, respectfully submits this application for condonation of delay in filing the appeal before this Hon'ble Tribunal against the order passed by the Commissioner of Income Tax (Appeals), Jaipur, under Section 250 of the Income Tax Act, 1961, in the case of Vimal Kumar Garg, for the Assessment Year 2015-16. The grounds of the appeal have already been set out in the attached Form 36.

1. That the order under Section 250 of the Income Tax Act for the Assessment Year 2015-16 was passed by the Ld. CIT(A), Jaipur, on 26.07.2022.

2. That the appeal before this Hon'ble Tribunal is required to be filed within 60 days from the receipt of the order, i.e., on or before 24.09.2022.

3. That there has been a delay of approximately [Number of Days] days in filing this appeal before your Honours, and the appeal is being filed beyond the prescribed period.

4. That the delay was due to the following bona fide reasons:

-The Appellant had applied for the Vivad se Vishwas Scheme, 2020, and filed Forms 1 and 2 on 01.12.2020, with the assistance of his Chartered Accountant. However, due to technical glitches-in the portal, Form 3 could not be downloaded, which is required for further compliance under the scheme.

-In good faith, the Appellant deposited the tax amount of Rs. 2,64,869.00 on 26.10.2021 (within the due date) under the Vivad se Vishwas Scheme, 2020, despite the non-availability of Form 3. Upon receiving Form 3, the Appellant realized that there was a shortfall in the payment and paid the balance of Rs.

1,42,816.00 on 26.04.2022 (after the extended due date).

-Prior to filing Form 4, the Appellant had requested the CIT(A) for withdrawal of the appeal on 27.10.2021, and the withdrawal was allowed on 26.07.2022 under the mistaken belief that the Appellant had fully complied with the requirements of the Vivad se Vishwas Scheme.

- Despite the Appellant's bona fide compliance, Form 5 under the Vivad se Vishwas Scheme has not been issued, nor has any rejection order been passed. This has caused significant confusion, and the Appellant was under the bona fide belief that his appeal had been disposed of as per the scheme, which led to the delay in filing the present appeal.

5. That the delay in filing this appeal is purely due to the circumstances beyond the control of the Appellant and the bonafide belief that the matter had been resolved under the Vivad se Vishwas Scheme, 2020.

6. That the Appellant has not filed any other appeal against the order of the Ld.

CIT(A), and the matter is still pending for resolution.

7. That the Appellant submits that there was no malafide intention or deliberate delay on his part in filing the present appeal, and the delay has occ