SHOBHA DEVI,PATNA vs. NFAC, DELHI, DELHI
Facts
The assessee filed an appeal against the order of the CIT(A) for assessment year 2016-2017. The appeal was filed belatedly by 36 days, for which a condonation of delay application was filed and accepted. Subsequently, the assessee filed an application for withdrawal of the appeal.
Held
The Tribunal condoned the delay in filing the appeal. However, as the assessee himself sought to withdraw the appeal and no objection was raised by the Revenue, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn upon the assessee's request.
Sections Cited
IT Act, Section not specified
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
Per George Mathan, JM This is an appeal filed by the assessee against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 25.01.2025 for the assessment year 2016-2017. 2. The appeal of the assessee has been filed belatedly by 36 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 and the ld.Sr. DR also did not raise any serious objection to it. Thus, we condone the delay in filing the present appeal and appeal of the assessee is admitted for hearing.
None appeared on behalf of the assessee, however an application dated 17.04.2025 has been filed on behalf of the assessee for withdrawal of the appeal stating therein that the assessee has availed DTVST 2024
2 and has received Form 2 in this regard. It has also been mentioned that the assessee has already filed Form 3 and Form 4 certificate is awaited. Ld.Sr. DR did not raise any objection to the contention of the assessee made in the application.
Considering the above submissions, appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 16/06/2025. (RAKESH MISHRA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना Patna; ददनाांक Dated 16/06/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
Appellant प्रत्यर्थी / The Respondent- 2. आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna आदेशािुसार/ BY ORDER, गार्ड फाईल / Guard file. 6. सत्यापपत प्रतत //// (
