SHARMAHAMDPURAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY ,SRIKAKULAM vs. INCOME TAX OFFICER, WARD-1, SRIKAKULAM
Facts
The assessee, Lakshmi Venkata Sarathkumar Murthi (Sharmahamdpuram Primary Agricultural Cooperative Society), filed an appeal for the assessment year 2018-19 against an Ld. CIT(A) order with a 20-day delay, attributing it to the representative's viral fever. Subsequently, the assessee requested to withdraw the appeal, having opted to avail the 'Vivad Se Viswas' scheme.
Held
The Tribunal condoned the 20-day delay in filing the appeal, finding it to be for a reasonable cause. It allowed the assessee's appeal to be withdrawn as requested, with a proviso that if the assessee's case is not accepted under the 'Vivad Se Viswas' scheme, they would be at liberty to file a Miscellaneous Petition to reinstate the appeal.
Key Issues
Condonation of delay in filing an appeal; permission to withdraw an appeal due to opting for the 'Vivad Se Viswas' scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI K.NARASIMHA CHARY
आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM
BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER
SHRI BALAKRISHNAN S., ACCOUNTANT MEMBER & आ.अपी.सं / ITA No.239/Viz/2024 (निर्धारण वर्ा / Assessment Year: 2018-19) Sharmahamdpuram Primary Vs. Income Tax Officer Agricultural Cooperative Society Ward-1 Srikakulam Srikakulam [PAN :AARAS3857K] अपीलधर्थी / Appellant प्रत्यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri C.Subrahmanyam, AR रधजस्व द्वधरध/Revenue by: Dr.Aparna Villuri, DR
सुिवधई की तधरीख/Date of hearing: 18/02/2025 घोर्णध की तधरीख/Pronouncement on: 18/02/2025 आदेश / ORDER PER K. NARASIMHA CHARY, J.M:
Aggrieved by the order dated 09/03/2024 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Lakshmi Venkata Sarathkumar Murthi (“the assessee”) for the assessment year 2018-19, assessee preferred this appeal with the delay of 20 days.
At the outset, the learned counsel for the assessee filed a petition for condonation of delay and submitted that the order of the Ld.CIT(A) was served on the assessee society on 09.03.2024 and the assessee ought to
have filed appeal before the Tribunal on or before 07.05.2024, but the assessee could file the appeal before the Tribunal with the delay of 20 days due to the reason that the representative of the assessee society was affected with viral fever and could not go to the counsel’s office and after his recovery, he has taken steps to file the appeal. The learned counsel for the assessee further submitted that the delay in filing the appeal was due to the reasons beyond the control of the assessee, which are neither intentional nor deliberate. He, therefore, pleaded to condone the delay and admit the appeal for hearing in the interest of justice for which, the learned DR has not raised any objection.
Having heard both the parties, we find there is a reasonable cause for the assessee to file the appeal belatedly. We, therefore, condone the delay and admit the appeal for hearing.
At the outset, learned AR submitted before us that the assessee desires to withdraw his appeal as he has opted to avail ‘Vivad Se Viswas’ scheme and accordingly, the assessee has filed Form No.1 and 2. It was therefore, pleaded that the appeal of the assessee may be allowed to be withdrawn.
The learned DR conceded to the request of the learned AR.
Having heard both the parties, we are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the learned AR and accordingly, hereby dismiss the appeal as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad Se Viswas scheme by the Revenue, for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the appeal. It is ordered accordingly.
In the result, the appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on this 18th the day of February, 2025.
Sd/- Sd/- (BALAKRISHNAN S.) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 18/02/2025 L.Rama,SPS Copy forwarded to: 1. M/s Sharmahamdpuram Primary Agricultural Cooperative Credit Society, S.M.Puram Etcherla, Srikakulam 2. The Income Tax Officer, Ward-1, Srikakulam 3. The Pr.CIT, Visakhapatnam 4. The DR, ITAT, Visakhapatnam 5. GUARD File
