LATE D KOMALA (REPRESENTED BY LEGAL HEIR D MOHAN),CHENNAI vs. INCOME TAX OFFICER NON CORPORATE WARD 13(4), CHENNAI

This appeal at the instance of the assessee is directed against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi order dated 26.04.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2009-10.

There is a delay of 6 days in filing the appeal. The assessee has filed affidavit for condonation of delay, stating therein the reason for belated filing of this appeal. The reason stated in the affidavit for belated filing of appeal is that, due to unfortunate demise of assessee’s authorized representative’s father, disrupted in the preparation and filing of appeal, which has resulted in delay of 6 days. On perusal of the aforesaid reason stated, we are of the view that the assessee cannot be faulted for non-filing the appeal on time. There is sufficient reason and no latches can be attributed to the assessee for belated filing of this appeal. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits.

At the time of hearing, the Ld.AR for the assessee has stated that the assessee wants to utilize the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV 2024) to settle pending disputes relating to Direct Taxes and had paid the tax amount as per Form 3 and in this regard, submitted Form 4 issued by the Designated Authority and requested for withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.