DIPIKA DHARMENDRA ROLIYA,MUMBAI vs. DESIGNATED INCOME TAX OFFICER, FACELESS ASSESSMENT, FACELESS ASSESSMENT

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ITA 3278/MUM/2024Status: DisposedITAT Mumbai28 March 2025AY 2016-2017Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the sufficient cause presented. Subsequently, based on the assessee's submission about the Vivad se Viswas Scheme, the appeal was dismissed as withdrawn.

What were the facts?

The assessee's appeal was filed before the Tribunal with a delay of 127 days. During the hearing, it was submitted that the assessee had filed an application under the Direct Tax Vivad se Viswas Scheme, 2024, which was processed and a certificate was issued.

What were the issues?

Whether the delay in filing the appeal is liable to be condoned? Whether the appeal can be dismissed as withdrawn due to proceedings under the Vivad se Viswas Scheme?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA, JM &

For Appellant: Mr. Aakash Kumar, AR
For Respondent: Shri Pravin Salunkhe, Sr. DR
Hearing: 28.03.2025

Appellant) : Respondent) Appellant /Assessee by : Mr. Aakash Kumar, AR Revenue / Respondent by : Shri Pravin Salunkhe, Sr. DR : 28.03.2025 Date of Hearing : 28.03.2025 Date of Pronouncement O R D E R

Per Padmavathy S, AM:

1.

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

2.

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.

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.

4.

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.

5.

In result the appeal of the assessee is dismissed.

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