KUMAR,BATLAGUNDU vs. ITO, WARD-1,, DINDIGUL

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ITA 232/CHNY/2025Status: DisposedITAT Chennai19 March 2025AY 2018-19Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI JAGADISH (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. In light of the assessee opting for the Vivad-se-Vishwas Scheme, the Tribunal permitted the withdrawal of the appeal and dismissed it as withdrawn. The Tribunal also clarified that the assessee reserves the right to approach it again if any prejudice arises from the settlement under the scheme.

What were the facts?

The assessee filed an appeal for Assessment Year 2018-19, which had a delay of 911 days. A condonation petition was filed and allowed. Subsequently, the assessee opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024, and submitted the required forms (Form-1 and Form-2) for the settlement of the pending tax dispute.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the appeal should be dismissed as withdrawn given the assessee's election to settle the dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI JAGADISH

Hearing: 19.03.2025Pronounced: 26.03.2025

आदेश / O R D E R

PER JAGADISH, A.M :

1.

Aforesaid appeal filed by the assessee for Assessment Year (AY) 2018-19 arising out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated 30.05.2022.

2.

There is a delay of 911 days in filing the appeal by the assessee.

The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.

3.

The Ld. Authorized Representative (A.R) of the assessee, at the outset stated that assessee has opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 and therefore, wants to withdraw the appeal. The Ld. A.R has submitted a copy of Form-1 filed by the assessee and Form-2 issued by the designated authority in support of his contention.

4.

We have heard both the sides, and perused the materials available on record. In this case, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 by filing Form-1. The Designated Authority has also issued Form No.2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeal. We allow the assessee to withdraw the appeal and dismiss the appeal as withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 26th March, 2025.

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