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

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ITA 3145/CHNY/2024Status: DisposedITAT Chennai18 February 2025AY 2015-163 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to seek its revival if the settlement under the Vivad Se Vishwas Scheme is unsuccessful.

What were the facts?

The assessee filed an appeal against a CIT(A) order for AY 2015-16 with an 11-day delay, which the Tribunal condoned. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's election to opt for the Vivad Se Vishwas Scheme, following the condonation of delay in filing the appeal.

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 SHRI S.R. RAGHUNATHA

Hearing: 18.02.2025Pronounced: 18.02.2025

आयकर अपील�य अ�धकरण, ‘बी’ �यायपीठ, चे�न IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI �ी जॉज� जॉज� के, उपा�य� एवं �ी एस.आर.रघुनाथा, लेखा सद�य के सम� BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3145/CHNY/2024 िनधा�रण वष�/Assessment Year: 2015-16 Shri Prabhat Vikekanandan Income Tax Officer, 220, East Sambandam Road , Vs. Non-Corporate Ward-3(1) R.S.Puram,Coimbatore-641 002. Coimbatore. PAN: BGEPP-5955-N (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Mrs. Mathangi, Advocate ��यथ� क� ओर से/Respondent by : Ms.Gauthami Manivasagam, JCIT सुनवाई क� तारीख/Date of Hearing : 18.02.2025 घोषणा क� 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.

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