TECHMART GLOBAL SOLUTIONS,TIRUCHIRAPPALLI vs. DCIT, CIRCLE-1(1)0, TIRUCHIRAPPALLI
Facts
The assessee opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024. There was a delay of 28 days in filing the appeal, which was condoned. The assessee requested to withdraw the appeal.
Held
The Tribunal condoned the delay in filing the appeal. The assessee was permitted to withdraw the appeal as they had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Direct Tax Vivad-se-Vishwas Scheme, 2024. Whether the delay in filing the appeal can be condoned.
Sections Cited
Direct Tax Vivad-se-Vishwas Scheme, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2021-22 arising out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated 28.08.2024 was listed for early hearing.
ITA No.3036/Chny/2024 :- 2 -:
The Ld. Authorized Representative (A.R) of the assessee, at the
outset stated that assessee has opted for Direct Tax Vivad-se-Vishwas
Scheme, 2024 and therefore, wants to withdraw the appeal. The
request of Ld. AR was accepted and accordingly, the case was listed
for hearing on 27.12.2024.
There is a delay of 28 days in filing the appeal by the assessee.
The assessee has filed condonation petition stating the reasons for
delay in filing the appeal. We have considered the petition of delay in
filing the appeal and satisfied that there was sufficient cause for not
filing the appeal within the prescribed time limit. Hence, the delay is
condoned accordingly.
We have heard both the sides, and perused the materials
available on record. In this case, the assessee has opted for the Direct
Tax Vivad-se-Vishwas Scheme, 2024 and filled Form 1 in this regard.
The Designated Authority has also issued Form No.2 for the
settlement of pending tax dispute. The Ld. AR has now made a
request to withdraw the appeal. We allow the assessee to withdraw
the appeal and dismiss the appeal as withdrawn. However, it is open
to the assessee to approach the Tribunal by filing an appropriate
application in the event of any prejudice caused in respect of the
ITA No.3036/Chny/2024 :- 3 -:
settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced on 31st December, 2024.
Sd/- Sd/- (एबी टी. वक�) (जगदीश) (Jagadish) (ABY. T. Varkey) लेखा सद! /Accountant Member �ाियक सद! / Judicial Member चे�नई/Chennai, �दनांक/Dated: 31st December, 2024. EDN/- आदेश क� �ितिल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF
