IOG AND GOVT. HOSPITAL FOR WOMEN AND CHILDREN EMPLOYEE CO-OP THRIFT,CHENNAI vs. ITO, WARD-9(1), CHENNAI

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ITA 400/CHNY/2025Status: DisposedITAT Chennai01 May 2025AY 2016-17Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient reasons. However, the appeal was dismissed as withdrawn because the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) with a delay of 7 days, stating the reason was non-receipt of the physical copy of the order. The assessee also filed Form 1 under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether to condone the delay in filing the appeal and the consequence of opting for the 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, ‘B’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND

Hearing: 01.05.2025Pronounced: 01.05.2025

आदेश /O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

1.

This appeal at the instance of the assessee is directed against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi order dated 18.11.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17.

2. There is a delay of 7 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 reasons stated in the affidavit for belated filing is that the assessee has not received the physical copy of the CIT(A)’s order. The CIT(A)’s order has been sent only through e-mail to the email-id of the consultant engaged by the assessee society for filing returns and handling related compliance. Subsequently, the assessee came to know about the order passed by the CIT(A) only while checking the income tax portal during the course of filing the return of income for the current financial year. Then, immediately the assessee filed the appeal before the Tribunal, which has resulted in delay of 7 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.

3.

At the time of hearing, we noticed that the Ld.AR for the assessee has filed copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024) and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 vide email 01.05.2025. In light of the above, we dismiss the appeal of the assessee with a liberty to reinstate the appeal if his application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted.

4.

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

Order pronounced in the open court at the time of hearing on 1st May, 2025 at Chennai.

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