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Facts
The assessee filed an appeal against an assessment order for AY 2015-16, which was delayed by 352 days. The assessee explained the delay was due to a former consultant's failure to inform them about the appeal order and demand notice, leading to a new consultant being engaged. The assessee subsequently opted for the Direct Tax Vivad se Vishwas Scheme, 2024.
Held
The Tribunal condoned the delay in filing the appeal, accepting the assessee's reasons for sufficient cause. However, as the assessee had opted for the Direct Tax Vivad se Vishwas Scheme, 2024, and requested to withdraw the appeal, the Tribunal allowed the withdrawal and dismissed the appeal as such, with liberty to file a Miscellaneous Application for restoration if warranted by future facts.
Key Issues
Whether there was sufficient cause to condone the delay in filing the appeal, and whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Direct Tax Vivad se Vishwas Scheme.
Sections Cited
250, 144
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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order
: February 21st, 2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16 dated 23.06.2023, which has been passed against the assessment order u/s 144 of the Act, dated 08.12.2017.