SUNITA GOYAL,1/35, VIDHYADHAR NAGAR, JAIPUR V. ITO, WARD-4(2), JAIPUR

ITA 269/JPR/2023

AI Insights

This case involves an appeal by Ms. Sunita Goyal against the order of the CIT(A) dated 13-01-2023 for the assessment year 2014-15. The appeal was initially admitted despite a delay of 48 days in filing, which was condoned based on the assessee's affidavit explaining the reasonable cause for the delay. Subsequently, the assessee decided to withdraw the appeal as she opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The tribunal, after considering the circumstances and the lack of objections from the revenue, allowed the withdrawal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35371 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH BADGUJAR
• Assessee Lawyers: P.C. PARWAL
• Keywords: Condonation of delay; Reasonable cause
• Section: 48

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 269/JP/2023 fu/kZkj.k o\"kZ@Assessment Years : 2014-15 Ms. Sunita Goyal 1/35, Vidhyadhar Nagar Jaipur 302 012 cuke Vs. The ITO Ward 4 (2) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFXPG 1090 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@ Revenue by: Shri Dinesh Badgujar, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 04/02/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 05 /02/2025 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 13-01-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2014-15 raising the grounds appeal as mentioned at Form 36. 2.1 At the outset of hearing, the Bench noticed that there is delay of 48 days in filing the appeal by the assessee for which the ld. AR of the assessee filed an application dated 29-04-2023 for condonation of delay by mentioning therein as under:- ‘’With reference to above, it is to intimate that the ld. CIT(A), NFAC has passed the order on 13-01-2023. However, the order came to the notice of assessee on 22-04-2023 as stated in the affidavit 2 ITA NO. 269/JP/2023 MS. SUNITA GOYAL VS ITO, WARD 4(2), JAIPUR enclosed herewith. Thus, there is no delay in filing of appeal from the date of communication order but there is delay of 48 days from the date of order. The said delay is for a reasonable cause as explained in the affidavit. It is, therefore, requsted to kindly condone the delay and admit the appeal 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 including the affidavit 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 03-12-2024 on the ground as under:- ‘’…it is to submit that the assessee wants to withdraw the above appeal since she has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for which Form No.2 has been issued by the PCIT-2, Jaipur. Copy of Form No.2 is encosed for ready reference.’’ 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. 3 ITA NO. 269/JP/2023 MS. SUNITA GOYAL VS ITO, WARD 4(2), JAIPUR 4.0. In the result, the appeal of the assessee is dismissed having been withdrawn Order pronounced in the Open Court on 05 -02-2025. Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 05/02/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Ms. Sunita Goyal Jaipur ,. 2. izR;FkhZ@ The Respondent- The ITO, Ward 4(2), Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZ QkbZy@ Guard File (ITA No. 269/JP/2023) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar "