KARTHEESAN,CHENNAI V. NON CORP CIRCLE 8(1) CHE, CHENNAI

ITA 1751/CHNY/2025

AI Insights

The case involves an appeal by the assessee, Kartheesan, against an order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2015-16. The appeal was initially filed with a delay of 110 days, which was later condoned upon finding the reasons stated by the assessee to be bona fide. Subsequently, the assessee opted for the Vivad-se-Vishwas Scheme 2024, a scheme aimed at resolving tax disputes, and filed Form No. 4. The Assessing Officer then passed an order giving effect to the VSVS order, leading to the final settlement of the dispute. Consequently, the appeal was dismissed as withdrawn by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774408 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 18-06-2025
• Laws Referred To: DTVSVS 2024, section 92(2) r.w.s. 93 of DTVSVS, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: M.P. VENKATESHWARA PERUMAL
• Keywords: Condonation of delay

Judgement Text

"आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी एस.आर. रगुनाथॎ, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.1751/Chny/2025 िनधाŊरण वषŊ/Assessment Year: 2015-16 Kartheesan, No. 1/128, Trunk Road, Ayyappanthangal, Chennai 600 056. [PAN:AJEPK0127F] Vs. The Income Tax Officer, Non Corporate Circle 8(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri M.P. Venkateshwara Perumal, Advocate ŮȑथŎ की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 11.09.2025 घोषणा की तारीख /Date of Pronouncement : 11.09.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 05.12.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2015-16. 2. We find that this appeal is filed with a delay of 110 days. The assessee filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we Printed from counselvise.com I.T.A. No.1751/Chny/25 2 find the reasons stated by the assessee are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication. 3. When the appeal was taken up for hearing, by filing Form No. 4 under DTVSV 2024, the ld. AR Shri M.P. Venkateshwara Perumal, Advocate, submits that the assessee has opted to avail the Vivad-se- Vishwas Scheme 2024 for the above assessment year under consideration. He also placed on record copy of order giving effect to the VSVS order under section 92(2) r.w.s. 93 of DTVSVS, 2024 dated 03.07.2025 and submitted that the appeal filed by the assessee may be treated as withdrawn. 4. The ld. DR Ms. Gouthami Manivasagam, JCIT did not oppose to the submissions of the ld. AR. 5. Having heard both the parties, we note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and filed Form No.4 vide Acknowledgement No. 235186821030725 dated 03.07.2025 for AY 2018- 19 towards settlement of pending tax dispute. We further note that the Assessing Officer passed order giving effect to the VSVS order under section 92(2) r.w.s. 93 of DTVSVS, 2024 dated 03.07.2025 and thus Printed from counselvise.com I.T.A. No.1751/Chny/25 3 settlement of pending tax dispute attained finality. In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed by the ld. AR. Thus, the appeal filed by the assessee is dismissed as withdrawn. 6. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 11th September, 2025 at Chennai. Sd/- Sd/- (S.R. RAGHUNATHA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 11.09.2025 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. Printed from counselvise.com "