VINOD MOTILAL CHANDAK,AMRAVATI vs. A.C.I.T., AMRAVATI CIRCLE, AMRAVATI

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ITA 343/NAG/2017Status: DisposedITAT Nagpur23 July 2021AY 2009-104 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. Subsequently, the assessees requested to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme.

What were the facts?

A batch of 28 appeals were filed by various assessees before the Income Tax Appellate Tribunal. Some of these appeals were filed with a delay, which the tribunal found to be bonafide.

What were the issues?

The primary issue was whether the delay in filing the appeals should be condoned. The secondary issue was the withdrawal of appeals due to the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, AT PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri K.P. Dewani, Shri Mahavir Atal, Shri Sameer Vazalwar, Shri J.M. Ranade, Shri Parag Kela, Shri R.B. Atal, Shri Vilas Vasantrao Ghonge, Shri P.C. Bhandari, Shri Rajesh Loya
For Respondent: Shri Agnes P. Thomas

आदेश / ORDER These bunch of 28 appeals by different assessees for the various assessment years mentioned in the caption are directed against the orders of Commissioner of Income Tax (Appeals).

2.

We find some of the appeals by the assessee were filed with a delay. The assessees filed an affidavit explaining the reasons for delay. After hearing both the parties, we find that the reasons stated by the assessees are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay in all such cases are condoned.

3.

We find that all the assessees wish to withdraw the appeals in view of having filed applications under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

4.

The ld. DR has no objection in case all the assessees wish to withdraw the appeals.

5.

In view of the request made by the assessees all the appeals are dismissed as withdrawn.

Order pronounced in the open court on 23rd July, 2021.

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