SHAMBA SHIVA KNITS,TIRUPPUR vs. ITO, WARD-2(1), TIRUPPUR

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ITA 3195/CHNY/2026Status: DisposedITAT Chennai06 August 2026AY 2018-193 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the dispute had been settled under the Direct Tax Vivad se Vishwas Act, 2024, as confirmed by the settlement order. Therefore, the appeal was no longer maintainable.

What were the facts?

The assessee filed an appeal against an assessment order. There was a significant delay in filing the appeal, which was condoned by the tribunal. The assessee later informed the tribunal that the dispute had been settled under the Direct Tax Vivad se Vishwas Act, 2024.

What were the issues?

Whether the appeal is maintainable when the dispute has been settled under a dispute resolution scheme. The issue of delay in filing the appeal was also addressed.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: GAGAN GOYAL & SHRI MANU KUMAR GIRI

Hearing: 23.07.2026

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

The captioned appeal filed by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [hereinafter referred to as “the Ld.CIT(A)”], dated 27.01.2025 confirming the assessment framed u/s.147 r.w.s 144 of the Income Tax Act, 1961 for Assessment Year 2018-19.

ITA No 3195/Chny/2026 (AY 2018-19) Shamba Shiva Knits Vs ITO W-2(1) :: 2 :: 2. In the instant appeals, the registry has noted the delay of 424 days in filing the captioned appeal. We have gone through the condonation petition along with affidavit filed, we find that the reasons given by the assessee are sufficient cause for delay in filing the captioned appeal. Hence, we condone the delay and admit the appeal for adjudication. 3. At the outset, Ld. Authorised Representative for the Assessee submits that in this case Ld. PCIT-1, Coimbatore, by considering Form 3 filed by the Appellant, issued From 4, order for full and final settlement of dispute of dispute under DTVSVS, 2024 dated 16.01.2025. 4. Ld. Departmental Representative (DR) for the Revenue did not controvert in the averment made by the Ld. AR for the Assessee. 5. Therefore, in view of the above statement and having gone through the material on record and grounds of appeal filed by the Ld. AR for the assessee, the present appeal is dismissed as withdrawn as Form 4 under DTVSVS, 2024 demand has been settled. 9. In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on the 06th day of August 2026 in Chennai.

Sd/- Sd/- (गगन गोयल) (मनु कुमार िग�र) (Gagan Goyal) (MANU KUMAR GIRI) लेखा सद)य/ACCOUNTANT MEMBER �या�यक सद)य/JUDICIAL MEMBER

ITA No 3195/Chny/2026 (AY 2018-19) Shamba Shiva Knits Vs ITO W-2(1) :: 3 :: चे�नई/Chennai, *दनांक/Dated: 06th August, 2026. SNDP, Sr. PS आदेश क ��त+ल,प अ-े,षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF SAND Digitally signed by EEP SANDEEP KUMAR KUMA Date: 2026.08.11 R 17:47:56 +05'30'

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