PRABHAT VIVEKANANDAN,COIMBATORE vs. ITO, NCW-3(1), COIMBATORE

आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛन
IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.: 3145/CHNY/2024
िनधाᭅरण वषᭅ/Assessment Year: 2015-16

Shri Prabhat Vikekanandan
220, East Sambandam Road ,
R.S.Puram,Coimbatore-641 002. PAN: BGEPP-5955-N

Vs.
Income Tax Officer,
Non-Corporate Ward-3(1)
Coimbatore.
(अपीलाथᱮ/Appellant)

(ᮧ᭜यथᱮ/Respondent)

अपीलाथᱮ कᳱ ओर से/Appellant by : Mrs. Mathangi, Advocate
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms.Gauthami Manivasagam, JCIT

सुनवाई कᳱ तारीख/Date of Hearing : 18.02.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 18.02.2025

आदेश /O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal at the instance of the assessee is directed against
CIT(A) - NFAC order dated 27.09.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant
Assessment Year is 2015-16. 2. There is a delay of 11 days in filing this appeal. The assessee has filed a petition for condonation of delay along with affidavit stating therein the reasons for belated filing of this appeal. On perusal of the aforesaid reasons in the condonation application, we are of the view that there is sufficient cause for belated filing of this appeal and no latches can be attributed to the assessee. Hence, we condone the delay in filing this appeal and proceed to dispose off the appeal on merits.
3. At the outset, it is noticed that the ld.AR for the assessee filed
Form No.2 issued by the PCIT under the VSVS Scheme, 2024 for withdrawal of appeal stating that the assessee has opted for Direct
Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal of the assessee as withdrawn. However, liberty is given to the assessee to seek revival of appeal, in case assessee remains unsuccessful in settlement of appeal under the scheme.
4. In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 18th February, 2025. (एस.आर. रघुनाथा)
(S.R. RAGHUNATHA)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT

चेÛनई/Chennai,
Ǒदनांक/Dated, the 18th February, 2025

DS
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: