Loading judgment…
Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2013-2014. The appeal was delayed by 544 days. The assessee also filed an application for condonation of delay, citing reasons which were found to be not false.
Held
The Tribunal condoned the delay of 544 days and admitted the appeal. Subsequently, at the time of hearing, the assessee sought to withdraw the appeal as they had availed the Vivad-se-Vishwas Scheme, 2024. Form No. 1 and Form 2 were duly filed.
Key Issues
Condonation of delay and withdrawal of appeal due to availing Vivad-se-Vishwas Scheme.
Sections Cited
Vivad-se-Vishwas Scheme, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: SHRI GEORGE MATHAN
(नििाारण वर्ा / Assessment Year : 2013-2014) Kishori Capital Markets Pvt Ltd Vs ITO Ward-2(1), Patna 116A, Stephen House, 6th Floor 4, BBD Bagh (East), West Bengal PAN No. : AAACK 9877 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Ashwani Kumar, Sr.DR सुनवाई की तारीख / Date of Hearing : 18/06/2025 घोषणा की तारीख/Date of Pronouncement : 18/06/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 06.07.2023 for the assessment year 2013-2014.
None appeared on behalf of the assessee and Shri Ashwani Kumar, ld.Sr. DR appeared on behalf of the revenue.
The appeal of the assessee is delayed by 544 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay, which are not found to be false. Accordingly, I condone the delay of 544 days in filing the present appeal and the appeal is admitted for hearing.