GEETABAI MEHARAWADE,GADAG V. INCOME TAX OFFICER, WARD-1, GADAG

ITA 2035/BANG/2024

AI Insights

Ms. Geetabai Meharawade, the appellant, challenged the order of the NFAC, Delhi regarding the Assessment Year 2016-17. The primary issues raised included the legality and basis of the CIT (Appeals) order, the unawareness of notices due to her lack of education and reliance on a consultant, and the improper levy of penalty under section 271(1)(b) of the Income Tax Act. During the proceedings, the appellant decided to withdraw the appeal after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024, and fulfilling the payment requirements. The tribunal, after considering the appellant's request and the payment confirmation, dismissed the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312199 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEHA SAHAY
• Assessee Lawyers: WAY OF THEIR EMAIL DATED HAD REQUESTED

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No. 2035/Bang/2024 Assessment Year : 2016-17 Ms. Geetabai Meharawade, Hospet Chowk Vidyaranya Road, Betgeri, Karnataka – 582 101. PAN: AJYPM5013A Vs. The Income Tax Officer, Gadag. APPELLANT RESPONDENT Assessee by : None Revenue by : Ms. Neha Sahay, JCIT-DR Date of Hearing : 25-04-2025 Date of Pronouncement : 30-04-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 29/08/2024 in respect of the A.Y. 2016-17 and raised the following grounds of appeal: “1. The order passes by learned CIT (Appeals) is illegal, baseless and opposed to the facts of the case. 2. As the Assessee is Uneducated, she does not have enough Knowledge of Income Tax Provisions and rules thereon. Hence Assessee had entrusted the work of filing Appeal related form and replying to notices thereon to a Consultant, but the said consultant did not respond to Page 2 of 8 ITA No. 2035/Bang/2024 notices thereon. However a new Consultant was appointed and he has provided his reply after discussing with Assessee on 28-10-2023 & 20-12-2023. Hence learned CIT(Appeals) has erred in considering the replies given. As the Assessee is Uneducated she doesnot have any Mail id & Mobile phone, she was unaware of notices sent to the Mail Id mentioned in Form 35. The Mail Id mentioned in Form 35 belongs to consultant to whom the work was entrusted with. The said consultant failed to reply to the notices thereon. 3. Penalty cannot be levied for the same default more than once u/s 271(1)(b) 4. The assessee prays leave to add any more grounds of appeal before or at the time of hearing.” 2. When the appeal came up for hearing we noticed that the assessee filed a copy of email dated 21/04/2025 which reads as under: Page 3 of 8 ITA No. 2035/Bang/2024 Page 4 of 8 ITA No. 2035/Bang/2024 Page 5 of 8 ITA No. 2035/Bang/2024 Page 6 of 8 ITA No. 2035/Bang/2024 3. The assessee by way of their email dated 17/04/2025 had requested for the withdrawal of the appeal pending before this Tribunal on the ground Page 7 of 8 ITA No. 2035/Bang/2024 that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and also furnished the form – 1 issued by the Department. The assessee also filed the copy of the challan for the payment of the said amount of Rs. 3,34,688/- as directed in form – 2. 4. The Ld.AR submitted that the appeal of the assessee may be dismissed as withdrawn. 5. We heard Ld D.R, who did not object to the prayer of the assessee. We have perused the said letter and recorded the request made by the assessee. We have also perused the Form 3 issued by the authority from which we came to understand that the assessee had opted to avail the benefit conferred under the VSVS scheme. Recording the said correspondences and the challan, we dismiss the appeal as withdrawn. 6. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 30th April, 2025. Sd/- Sd/- (PRASHANT MAHARISHI) (SOUNDARARAJAN K.) Vice – President Judicial Member Bangalore, Dated, the 30th April, 2025. /MS / Page 8 of 8 ITA No. 2035/Bang/2024 Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order Assistant Registrar, ITAT, Bangalore "