SUDHANSHU SHEKHAR,GAYA vs. INCOME TAX OFFICER, GAYA

ITA 434/PAT/2024Status: DisposedITAT Patna04 March 2025AY 2015-161 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal after considering the assessee's affidavit. However, upon the assessee opting for the Direct Tax Vivad se Vishwas Scheme, the appeal was deemed withdrawn.

What were the facts?

The assessee's appeal was filed with a delay of 70 days. The assessee cited severe illness as the reason for the delay. The Tribunal condoned the delay and admitted the appeal. Subsequently, the assessee opted for the Direct Tax Vivad se Vishwas Scheme, 2024, making the appeal infructuous.

What were the issues?

Whether the delay in filing the appeal can be condoned and whether the appeal is to be dismissed as withdrawn due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B,Section 69A,Section 115BBE,Section 91(2),Section 92(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the CIT(A)- NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2015-16 dated 19.01.2024, which has been passed against the assessment order u/s 147/144B of the Act, dated 23.03.2022. I.T.A. No.: 434/PAT/2024 Assessment Year: 2015-16 Sudhanshu Shekhar.

1.1.

The Registry has informed that the appeal filed by the assessee is barred by limitation by 70 days. An a

The order continues below.

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