SEEMA SHARMA,JAIPUR V. INCOME TAX OFFICER, JAIPUR

ITA 1336/JPR/2024

AI Insights

This case involves an appeal by Seema Sharma against the order of the CIT(A) for the assessment year 2017-18. The appeal was initially delayed by 39 days due to technical issues in downloading the order from the Income Tax Portal, which the assessee explained and sought condonation for. The tribunal accepted the explanation and admitted the appeal. Subsequently, the assessee decided to withdraw the appeal to settle the dispute under the Vivad Se Vishwas Scheme-2024. The tribunal allowed the withdrawal, emphasizing the assessee's right to restore the appeal if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472767 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: TARUN MITTAL
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1336/JPR/2024 fu/kZkj.k o\"kZ@Assessment Years : 2017-18 Seema Sharma 126, Shiv Puri Colony, Jhotwara, Aman Nagar, Kalwar Road, Jaipur. cuke Vs. Income Tax Officer, Ward-2(2), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BOBPS7716H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal, C.A. jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, Addl. CIT a lquokbZ dh rkjh[k@ Date of Hearing : 19/02/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement : 06/03/2025 vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M. This appeal filed by the assessee is directed against the order of the Ld. CIT(A) dated 23.07.2024, National Faceless Appeal Centre, Delhi [hereinafter referred as “NFAC”] for the assessment year 2017-18 raising the grounds appeal as mentioned at Form 36. 2.1 At the outset of hearing, the Bench noticed that there is delay of 39 days in filing the appeal by the assessee for which the ld. AR of the ITA No. 1336/JPR/2024 Seema Sharma vs.ITO 2 assessee filed an application dated 13.11.2024 for condonation of delay by mentioning therein as under:- “In the notice, your goodself has observed that assessee got delayed in filing of appeal by 39 days, in this regard it is submitted when assessee tried to download the order passed by ld. CIT(A) from the Income Tax Portal, the downloaded file was of un-supported file format and was showing \"unsupported or damaged file type\" (Copy of Screenshot of error enclosed). Therefore, a letter requesting a certified copy of order passed by ld. CIT(A) was submitted before Income Tax Officer, Ward 1(1), Jaipur on 17.10.2024 (copy enclosed), in response of which an email from Income Tax Department, Ward - 1(1), Jaipur was received on 28.10.2024 containing the order passed by ld. CIT(A) (copy of screenshot of mail enclosed). Hence, on the receipt of the order by ld. CIT(A) on 28.10.2024, present appeal was filed before Hon'ble ITAT on 08.11.2024 which is within 60 days from the date of receipt of mail containing the order. Therefore, it is requested to remove the defects and place the appeal before the Hon'ble bench for hearing.” 2.2 On the other hand, the ld. DR opposed the delay and submitted that the Court may decide the issue as deemed fit and proper in the case. 2.3 After hearing both the parties and perusing the documents of the assessee, the Bench noticed that there is reasonable cause in late filing the appeal by the assessee which is condoned. Hence, the appeal is admitted. 3.1 Further during the course of hearing, the ld. AR of the assessee has prayed for withdrawal of the appeal vide application dated 19-02-2025 on the ground as under:- ITA No. 1336/JPR/2024 Seema Sharma vs.ITO 3 “In the matter, it is submitted that assessee has opted VSV Scheme-2024 and accordingly request to allow withdrawal of appeal pending before the Hon’ble Bench with a liberty.” 3.2 On the other hand, the ld. DR did not raise any objection to the submissions made by the ld. AR of the assessee before the Bench. 3.3 After hearing both the parties and perusing the materials available on record, it is found that the assessee is herself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of another reasons the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee shall be at liberty to apply for restoration of the appeal in accordance with law. In this view of the matter, the Bench allows the withdrawal of the appeal filed by the assessee on above count. 4.0. In the result, the appeal of the assessee is dismissed having been withdrawn Order pronounced in the open Court on 06/03/2025. Sd/- Sd/- ¼ jkBkSM+ deys'k t;UrHkkbZ ½ ¼MkWa-,l-lhrky{eh½ (RATHOD KAMLESH JAYANTBHAI) (Dr. S. Seethalakshmi) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 06/03/2025 ITA No. 1336/JPR/2024 Seema Sharma vs.ITO 4 *Santosh vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Seema Sharma, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-2(2), Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur. 6. xkMZ QkbZy@ Guard File { ITA No. 1336/JPR/2024} vkns'kkuqlkj@ By order lgk;d iathdkj@Asst. Registrar "