M/S. TOUCH 212 SOLUTIONS PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD- 7(1)(2), BANGALORE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal condoned the delay in filing the appeal. Subsequently, the tribunal dismissed the appeal as withdrawn based on the assessee's request.
What were the facts?
The assessee filed an appeal with a delay of 115 days. The assessee later informed the tribunal that they had applied for dispute resolution under the Vivad Se Vishwas Act, 2020.
What were the issues?
The primary issue was the delay in filing the appeal. The secondary issue was the assessee's subsequent withdrawal of the appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BANGALORE BENCHES “SMC-A”, BANGALORE
Before: Shri George George K
O R D E R This appeal at the instance of the assessee is directed against CIT(A)’s order dated 25.06.2019. The relevant assessment year is 2015-2016.
There is a delay of 115 days in filing this appeal. The assessee has filed a petition for condonation of delay and also an Affidavit of the assessee, stating therein the reason for the delayed filing of this appeal. I have perused the reasons stated in the Affidavit of the assessee. I am of the view that there is sufficient cause for the belated filing of this appeal and no latches can be attributed on the part of the assessee. Therefore, I condone the delay of 115 days in filing this appeal and proceeded to dispose of the same on merit.
M/s.Touch 212 Solutions Pvt.Ltd. 3. At the time of hearing before me, it was noticed that the learned Counsel for the assessee vide letter dated 08th March, 2021 had stated that the assessee has filed application to resolve the dispute raised in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020, and prayed that the appeal may be treated as withdrawn. Accordingly, I dismiss the appeal filed by the assessee as withdrawn.
In the result, the appeal filed by the assessee is dismissed.
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