What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. As the assessee wished to withdraw the appeal due to the Vivad Se Vishwas Scheme, the appeal was dismissed as withdrawn.

The assessee filed an appeal with a delay of 115 days. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme and wished to withdraw the appeal.

What were the issues?

The primary issue was whether to condone the delay in filing the appeal and whether to allow the withdrawal of the appeal.

Shri Mahesh Chetandas Bajaj… vs ITO | ITAT Nagpur 2021

Income Tax Appellate Tribunal, NAGPUR BENCH, AT PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Dinesh Nagwani

For Respondent: Shri Smt. Agnes P. Thomas

सुनवाई की तारीख / Date of Hearing : 29-09-2021 घोषणा की तारीख / Date of Pronouncement : 29-09-2021 आदेश / ORDER

This appeal by the assessee against the order dated 21-08-2017 passed by the Commissioner of Income Tax (Appeals)-1, Nagpur [‘CIT(A)’] for assessment year 2010-11.

We note that this appeal was filed with a delay of 115 days. The assessee filed an affidavit explaining the reasons for delay. After hearing both the parties, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 115 days is condoned.

On perusal of the letter filed by the assessee, we note that the assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

Smt. Agnes P. Thomas, the ld. DR has no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

Order pronounced in the open court on 29th September, 2021.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 29th September, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-1, Nagpur 4. The Pr. CIT-1, Nagpur ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, नागऩुर बेंच, 5. / DR, ITAT, Nagpur Bench. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

SHRI MAHESH CHETANDAS BAJAJ,AMRAVATI vs. INCOME TAX OFFICER, WARD -1, AMRAVATI

What did the Tribunal hold?

What were the facts?

What were the issues?

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