SHREE JAWAHAR COOPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 31(2)(1), MUMBAI

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ITA 3979/MUM/2024Status: DisposedITAT Mumbai06 February 2025AY 2007-08Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. PRABHASH SHANKAR (Accountant Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. Subsequently, the Tribunal dismissed the appeal as withdrawn, as the assessee chose to settle the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal with a delay of 19 days. The assessee applied for condonation of the delay and also informed the tribunal that they have opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the delay in filing the appeal can be condoned and whether the appeal should be dismissed as withdrawn due to settlement under Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H(SMC

For Respondent: Shri. Pravin Salunkhe, Sr. DR
Hearing: 04.02.2025Pronounced: 06.02.2025

(Assessment Year: 2007-08) Shree Jawahar Cooperative Housing ITO 31(2)(1) Society Limited Mumbai – 400051. Shree Jawahar CHS Office, Govind Vs. Nagar, Borivali, West, Mumbai – 400092. PAN/GIR No. AAAAJ2712M (Assessee) : (Respondent) Assessee by : None Respondent by : Shri. Pravin Salunkhe, Sr. DR Date of Hearing : 04.02.2025 Date of Pronouncement : 06.02.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) Delhi (‘ld. CIT(A)’ for short), passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2007-08.

2.

It is observed that the present appeal has been filed with a delay of 19 days for which the assessee had filed application for condoning the said delay. Upon perusal of the same, we deem it fit to hold that the assessee had “sufficient cause” for the said delay and therefore we are inclined to condone the delay caused by the assessee in filing the present appeal. Delay condoned.

(A.Y. 2007-08) Shree Jawahar Co-op. Housing Society Ltd 3. The learned Authorised Representative (‘ld. AR’ for short) for the assessee filed an application dated 09.12.2024 stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with Form 1 DTVSV 2024.

4.

Upon perusal of the same, we deem it fit to dismiss the appeal filed by the assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if necessary.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 06.02.2025

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