EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD 2 (1), PATNA
Facts
The assessee filed appeals for AY 2012-13 and 2013-14 with significant delays of 1810 and 2286 days, respectively, seeking condonation. The condonation petition cited multiple tragedies including the murder of the Managing Director, deaths of another director and the Chairman's son, closure of business activity since 2016, and non-receipt of notices leading to unawareness of the ex parte orders until September 2023.
Held
The Tribunal condoned the delay, finding the reasons genuine and bonafide, and aligning with the principle of deciding cases on merit. Subsequently, the assessee requested to withdraw the appeals, having opted for the Vivad Se Vishwas Scheme 2024. The appeals were dismissed as withdrawn, with the liberty granted to the assessee to revive them through a miscellaneous application if the VSVS-24 process is unsuccessful.
Key Issues
Condonation of significant delay in filing appeals; Withdrawal of appeals due to opting for the Vivad Se Vishwas Scheme 2024.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI SANJAY AWASTHI, AM
Per Duvvuru RL Reddy, VP:
These are appeals preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-1, patna (hereinafter referred to as the “Ld. CIT(A)”] dated 10.05.2018 & 22.08.2017 for the AY 2012-13 & 2013-14.
It appears from the report of the registry that the appeal has been filed after a delay of 1810 days in A.Y. 2012-13 and 2286 days in A.Y. 2013- 14 for these the assessee has filed condonation petitions. Condonation petition for A.Y. 2012-13 read as under: -
“1. That this is an application for condonation of delay in the filing of the present appeal.
Hence, we are dismissing the appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
In the result, the appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open court on 13.06.2025.
Sd/- Sd/- (SANJAY AWASTHI) (DUVVURU RL REDDY) (ACCOUNTANT MEMBER) (VICE PRESIDENT) Kolkata, Dated: 13.06.2025 Prakash Kumar Mishra, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, PATNA