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Facts
The assessee filed an appeal with a delay of 110 days. The assessee had opted for the Vivad-se-Vishwas Scheme 2024 and filed an affidavit for condonation of delay.
Held
The Tribunal condoned the delay after examining the affidavit and the assessee's submission to withdraw the appeal due to opting for the Vivad-se-Vishwas Scheme.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.
Sections Cited
92(2), 93
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Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
Year: 2015-16 Kartheesan, Vs. The Income Tax Officer, No. 1/128, Trunk Road, Non Corporate Circle 8(1), Ayyappanthangal, Chennai 600 056. Chennai. [PAN:AJEPK0127F] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri M.P. Venkateshwara Perumal, Advocate ��थ� की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 11.09.2025 घोषणा की तारीख /Date of Pronouncement : 11.09.2025 आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 05.12.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2015-16.
We find that this appeal is filed with a delay of 110 days. The assessee filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the assessee are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication.
When the appeal was taken up for hearing, by filing Form No. 4 under DTVSV 2024, the ld. AR Shri M.P. Venkateshwara Perumal, Advocate, submits that the assessee has opted to avail the Vivad-se- Vishwas Scheme 2024 for the above assessment year under consideration. He also placed on record copy of order giving effect to the VSVS order under section 92(2) r.w.s. 93 of DTVSVS, 2024 dated 03.07.2025 and submitted that the appeal filed by the assessee may be treated as withdrawn.
The ld. DR Ms. Gouthami Manivasagam, JCIT did not oppose to the submissions of the ld. AR.
Having heard both the parties, we note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and filed Form No.4 vide Acknowledgement No. 235186821030725 dated 03.07.2025 for AY 2018- 19 towards settlement of pending tax dispute. We further note that the Assessing Officer passed order giving effect to the VSVS order under section 92(2) r.w.s. 93 of DTVSVS, 2024 dated 03.07.2025 and thus settlement of pending tax dispute attained finality. In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed by the ld. AR. Thus, the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 11th September, 2025 at Chennai.