Vidya Niketan Middle School vs Income Tax Officer

This assessee’s appeal for Assessment Year: 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2020-21/1031112923(1), dated 01.03.2021 involving proceedings under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

Learned department representative vehemently submits at the outset that the assessee’s instant appeal is hopelessly time barred since initiated on 29.04.2026 against the lower appellate order passed on 1^st March, 2026. The assessee’s case on the other hand it had never received the copy of the order and intimation or information thereof all along.

It further emerges that the learned CIT(A)/NFAC has refused to decide the assessee’s lower appeal on merits for the precise reason that all the issues raised already stood settled in the Direct tax ‘Vivad Se Vishwas Scheme’ application filed on 06.08.2020. The assessee’s on the other hand claims to aforesaid settlement which has gone unrebutted from the Revenue side. Faced with the situation, the learned lower appellate authority is directed to decide the assessee’s appeal afresh on merits as per rule 250(6) of the Act within three effective opportunity as per law.

This assessee’s appeal is allowed for statistical purposes.