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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2013-14. There was a delay of 66 days in filing the appeal before the Tribunal. The assessee sought condonation of delay, citing reasons like changes in Branch Managers.
Held
The Tribunal condoned the delay of 66 days in filing the appeal. However, since the assessee filed an application for withdrawal of the appeal to avail the benefit of the 'Vivad Se Vishwas Scheme', the appeal was dismissed as withdrawn.
Key Issues
Whether the delay in filing the appeal can be condoned and whether the appeal can be withdrawn to avail the Vivad Se Vishwas Scheme benefit.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 22.02.2023 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2013-14.
The Registry has pointed out that there was a delay of 66 days in filing of the appeal before the Tribunal. The ld. Counsel for the Assessee has filed a letter giving detailed
415-Chd-2023 Punajb National Bank, Dharmshala
2 reasoning along with affidavit dated 19.07.2023 for condonation of delay, which is reproduced as under:-
415-Chd-2023 Punajb National Bank, Dharmshala
415-Chd-2023 Punajb National Bank, Dharmshala
4 3. In the affidavit, the Branch Manager of the Punjab National Bank (PNB), Dharmshala has intimated that the delay was because the Branch Manager of the Dal Lake branch of the PNB was changed and the appeal was filed only on the joining of the new incumbent, therefore, there was a delay.
We have considered the issue of delay in filing the appeal and the reasons furnished for the delay. After considering the same, the delay of 66 days in filing the appeal is hereby condoned.
No one appeared on behalf of the Assessee. However, an application has been filed on behalf of the Authorized Representative of the Assessee for withdrawal of this appeal on the ground that he has opted to avail the benefit of Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued to him which is placed on record.
Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes
415-Chd-2023 Punajb National Bank, Dharmshala infructuous. However, it is made clear that in case, on account of some technicalities, assessee fails to avail the full benefit of this Scheme, then both sides will be at liberty to get the appeal revived after filing of application under Section 254(2) of the Income Tax Act. Such application be filed within due date of limitation provided under this Scheme.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 30.01.2025.