THE UCHA CO-OPERATIVE LABOUR AND CONSTRUCTION SOCIETY LIMITED ,JALANDHAR vs. INCOME TAX OFFICER WARD-3(2), JALANDHAR

ITA 494/ASR/2025Status: DisposedITAT Amritsar27 July 2026AY 2017-183 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. However, upon the assessee's application for withdrawal due to opting for the 'Vivad Se Vishwas Scheme', the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal with a delay of 42 days, citing bona fide reasons. Subsequently, the assessee applied for withdrawal of the appeal as they had opted for the 'Vivad Se Vishwas Scheme, 2024'.

What were the issues?

Whether the delay in filing the appeal should be condoned. Whether the appeal should be dismissed as withdrawn due to opting for the 'Vivad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: CA & Sh Vikara Bhagat, Advocates
For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 27.07.2026Pronounced: 27.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dt 21.02.2025 passed by the learned Addl./JCIT Commissioner of Income Tax (Appeals)-2, Ahmedabad for Assessment Year 2017-18. 2. At the outset, it was brought to our notice that there is a delay of 42 days in filing the present appeal before the Tribunal. The Ld. AR submitted that the delay occurred due to bona fide and unavoidable circumstances beyond the control of the assessee and was neither intentional nor delibe

The order continues below.

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