DIPIKA DHARMENDRA ROLIYA,MUMBAI vs. DESIGNATED INCOME TAX OFFICER, FACELESS ASSESSMENT, FACELESS ASSESSMENT
Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM
Per Padmavathy S, AM:
This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeal) / National Faceless Appeal Centre (NFAC), Delhi, (In short
CIT(A)) dated 18.12.2023 for assessment year (AY) 2016-17
During the course of hearing the ld AR submitted that there is a delay of 127 days in filing the appeal before the Tribunal and in this regard filed a petition for condonation of delay along with the affidavit.
2 ITA No.3278/Mum/2024 – Dipika Dharmendra Roliya
3. Having heard both the parties and perused the material on record, we are of the view that there is a reasonable and sufficient cause for the delay in filing the appeal before the Tribunal. Therefore following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors., (167
ITR 471) (SC) we condone the delay of 127 days in filing the appeal and admit the appeal for adjudication.
We heard the parties. The assessee vide letter dated 21.03.2025 submitted that the assessee has filed under the aegis of the Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV) an application in Form No.1 and that the application has been processed culminating in the issue of certificate dated 28.02.2025 in Form No.2. The assessee accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn. In the light of the above submissions, the appeal of the assessee is dismissed as withdrawn with a liberty to the assessee to revive the appeal in the event of the application filed under DTVSV does not go through.
In result the appeal of the assessee is dismissed.
Order pronounced in the open court on 28-03-2025. (AMIT SHUKLA) (PADMAVATHY S)
Judicial Member Accountant Member
*SK, Sr. PS
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent
3. DR, ITAT, Mumbai
4. 5. Guard File
CIT
BY ORDER,
(Dy./Asstt.