Loading judgment…
Facts
The assessee filed an appeal with a delay of 133 days challenging an order of the NFAC. The delay occurred because the appeal was initially filed with the ITAT, Panaji Bench, which then dismissed it for lack of jurisdiction, prompting the assessee to refile with the correct bench.
Held
The Tribunal condoned the delay after being satisfied with the reasons provided by the assessee. Subsequently, upon learning that the assessee had opted for settlement under the Direct Tax Vivad se Vishwas Scheme, 2024, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the delay in filing the appeal is condonable and whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 14/05/2024 in respect of the A.Y. 2011-12 with a delay of 133 days.
In support of the said delay, the assessee filed an application in which the assessee had explained the reasons for the said delay. In the application, the assessee submitted that originally, the appeal was filed before the ITAT, Panaji Bench in time. Later on, the assessee was informed Tribunal alone having jurisdiction to try the said appeal. This fact was brought to the knowledge of the ITAT Panaji Bench and therefore the Panaji Bench of this Tribunal dismissed the appeal vide order dated 12/11/2024 in ITA No. 143/PAN/2024. Thereafter the assessee preferred this appeal before this Tribunal and therefore the said delay of 133 days has been occurred and prayed to condone the said delay.
We have considered the said submissions made by the assessee and also the reasons for the said delay and we are satisfied that the assessee is having sufficient cause for not presenting the appeal in time before this Tribunal. We, therefore condone the said delay and proceeded to decide the appeal on merits.
At the time of hearing, the Ld.AR of the assessee submitted that the assessee had opted to settle the issue under the Direct Tax Vivad se Vishwas Scheme, 2024 and also filed an application in form 1 of the said scheme and also filed a letter dated 10/02/2025 seeking the permission of this Tribunal to withdraw the said appeal. The Ld.AR at the time of hearing also informed that form 5 under the said scheme was also issued in the name of the assessee and therefore prayed that the matter may be treated as withdrawn and dismissed.
The Ld.DR relied on the orders of the lower authorities.
We have considered the letter dated 10/02/2025 and recorded the said letter in which it was informed that the assessee had opted to settle the issue under the Direct Tax Vivad se Vishwas Scheme, 2024. Today, the assessee also submitted that form 5 was also issued by the authorities and therefore nothing is required to be adjudicated in this appeal.
Recording the above said submissions and the letter given by the assessee, we dismiss the appeal as withdrawn with the liberty to approach
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 31st July, 2025.