FAREDOON MINOO IRANI,MUMBAI vs. WARD 41(4)(1), MUMBAI

On the contrary, the Ld. DR though supported impugned order dated 30.01.2025 but not controverted the aforesaid contention raised by the Assessee.

Considering the peculiar facts of the circumstances in totality, as due to inadvertent mistake of the Assessee in not noting the date of hearing on dated 30.01.25, the Assessee remained un-represented, which resulted into dismissal of appeal as ex-parte. The Assessee at this stage, is willing to settle the dispute through VSVS 2024 which is available upto 30-04-2025 and has filed FORM no. 1 on dated 08th January 2025 and waiting to deposit the requisite amount to be determined by the Revenue Authority and therefore for just and proper decision of the case and substantial justice, we are inclined to recall the order dated 30.01.2025, thus the same is recalled. Resultantly, MA is allowed.

Coming to the appeal of the Assessee, it is observed that there is delay of 64 days in filling of this appeal, on which the Assessee has claimed that he being senior citizen is not much acquainted with appeal matters and therefore the documents pertaining to filling of appeal were handed over to ITP, who somehow could not file the appeal in time, which resulted into delay and therefore the delay may be condoned.

The Ld. Though refuted the claim of the Assessee, however submitted that the Assessee’s appeal may be dismissed as withdrawn, as the Assessee is willing to settle the disputed amicably through VSVS 2024.

Considering the reasons stated by the Assessee qua condonation of delay as un-intentional, bonafide and genuine, the delay is condoned.

As the Assessee is willing to settle the dispute amicably through VSV Scheme 2024, which is available upto 30-04-2025 and has already filed Form-1 in this regard and undertakes to deposit the requisite amount on determination thereof, we deem it appropriate to dismiss the Appeal of the Assessee with liberty to pursue with the application filed under VSVS 2024 for settling the dispute amicably or to seek recall of dismissal order on no-settling the dispute finally. Thus, the same is dismissed as withdrawn accordingly.

We clarify that disposal of this appeal as dismissed as withdrawn, would not create any impediment in settling the dispute amicably through VSV Scheme 2024, as has already opted by the Assessee.

In the result, instant MA is allowed, whereas appeal filed by the Assessee is dismissed being withdrawn, with liberty as mentioned in para 8 of this order.