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Facts
The assessee filed an appeal for AY 2015-16, which was delayed by 316 days. Subsequently, the assessee opted for the Vivad Se Viswas Scheme-2024 (VSVS) and received Form-2, requesting to withdraw the appeal.
Held
The Tribunal condoned the delay in filing the appeal. Since the assessee opted for VSVS and sought to withdraw the appeal, with no objection from the Revenue, the appeal was dismissed as withdrawn. The Tribunal clarified that the assessee could apply for restoration if the issue is not settled under VSVS.
Key Issues
Condonation of delay in filing appeal; withdrawal of appeal due to opting for Vivad Se Viswas Scheme (VSVS).
Sections Cited
253(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
2015-16 against impugned appellate order dated 14/12/2023 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1058766526(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. As per noting of registry, this appeal is time barred by 316 days. The assessee has submitted application for condonation of delay in filing of the appeal; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.
(B) During the course of hearing, it was noticed that the assessee has submitted an application dated 23/01/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short) and designated authority has issued certificate in Form-2 on 9th January, 2025, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 2 was also enclosed. Learned Departmental Representative for Revenue expressed no objection. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.
(C) By way of abundant caution, we clarify that assessee will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.
(D) In the result, the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open court on 20/02/2025)