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Facts
The assessee, Rajitha Bokka, filed an appeal against a CIT(A) order for AY 2013-14, which was delayed by 13 days. Subsequently, the assessee requested to withdraw the appeal to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal condoned the delay in filing the appeal and admitted it for hearing. It then allowed the appeal to be dismissed as withdrawn, granting the assessee liberty to seek reinstatement if the Vivad Se Vishwas Scheme application is not accepted by the Revenue.
Key Issues
1. Condonation of delay in filing the appeal. 2. Whether to allow withdrawal of the appeal for availing the Vivad Se Vishwas Scheme, 2024, with provisions for reinstatement.
Sections Cited
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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD
Before: SHRI LALIET KUMAR, HON’BLE & SHRI G. MANJUNATHA, HON’BLE
O R D E R PER LALIET KUMAR, J.M.
This appeal is filed by the assessee feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19.09.2024 for the AY 2013-14.
The appeal filed by the assessee is barred by limitation by 13 days. It has moved a condonation petition explaining reasons thereof. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone the delay and admit the appeal for hearing.
At the outset, the Learned Counsel for the assessee submitted that the assessee wishes to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw this appeal.
After hearing both the parties, we dismiss the appeal of the assessee with a liberty to approach the Tribunal if assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeal. Ordered accordingly.
In the result, the appeal of the assessee is dismissed as 'withdrawn'.