YUVRAAZ NOPANY,KOLKATA V. I.T.O., WARD - 51(4), , KOLKATA

ITA 1657/KOL/2024

AI Insights

The case involves an appeal by Yuvraaz Nopany against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, concerning the assessment year 2015-16. The appeal was initially delayed by 352 days, for which a condonation application was filed citing reasons such as non-communication from the previous tax consultant and unexpected recovery notices. The Tribunal found the reasons sufficient and condoned the delay. However, subsequent to this, the assessee opted for the Direct Tax Vivad se Vishwas Scheme, 2024, leading to the request for withdrawal of the appeal, which was granted by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36227 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 250; 10

Judgement Text

"आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप क ुमार चौबे, न्याधयक सदस्य एवं श्री राक ेश धमश्रा, लेखा सदस्य क े समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1657/KOL/2024 Assessment Year: 2015-16 Yuvraaz Nopany Vs. CIT(A)-NFAC, Delhi (Appellant) (Respondent) PAN: AEVPN2907A Appearances: Assessee represented by : None. Department represented by : Abhijit Adhikari, JCIT, Sr. DR. Date of concluding the hearing : January 28th, 2025 Date of pronouncing the order : February 21st, 2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16 dated 23.06.2023, which has been passed against the assessment order u/s 144 of the Act, dated 08.12.2017. Page | 2 I.T.A. No.: 1657/KOL/2024 Assessment Year: 2015-16 Yuvraaz Nopany. Page 2 of 4 1.1. The Registry has informed that the appeal filed by the assessee is barred by limitation by 352 days. An application dated 22.07.2024 seeking condonation of delay has been filed by the assessee for condoning the delay stating as follows: “This is to bring to your kind notice that the Appeal Order dated 23.06.2023 for the above mentioned assessment year passed by Appellate Authority of the Income Tax Department was received on 23.06.2023 via e-mail by your petitioner. Accordingly, the appeal was required to be filed on or before 22.08.2023. As the Consultant of your appellant, who used to look after the Income Tax file of your appellant had not informed anything about the appeal order and demand notice so your appellant could not file the appeal within stipulated time. Now, after receiving an intimation for recovery of the tax dues from the Department then only your appellant came to know that a huge demand of Tax is pending from her. Left with no other alternative, your appellant through some known person approached the newly appointed Chartered Accountant (Tax Consultant) to file this appeal petition. Hence, the delay of 334 days in filing the appeal petition. In such circumstances, it is humbly prayed by your appellant that an opportunity be provided to her by admitting the appeal petition and the same be heard and so the delay of 334 days be condoned. For your act of kindness and justice your appellant shall ever pray.” 1.2. Considering the application for condonation of delay and the reasons stated therein, we are satisfied that the assessee had reasonable and sufficient cause and was prevented from filing the instant appeal within statutory time limit. We, therefore, condone the delay and admit the appeal for adjudication on merits 2. On the date of hearing, the assessee had filed an application for adjournment which was rejected. It was also brought to our notice that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence Page | 3 I.T.A. No.: 1657/KOL/2024 Assessment Year: 2015-16 Yuvraaz Nopany. Page 3 of 4 the present appeal was requested to be withdrawn. The Ld. DR did not object to the withdrawal of the appeal. 3. As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91 (2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous Application for restoration of the appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 21st February, 2025. Sd/- Sd/- [Pradip Kumar Choubey] [Rakesh Mishra] Judicial Member Accountant Member Dated: 21.02.2025 Bidhan (P.S.) Page | 4 I.T.A. No.: 1657/KOL/2024 Assessment Year: 2015-16 Yuvraaz Nopany. Page 4 of 4 Copy of the order forwarded to: 1. Yuvraaz Nopany, Block GC 81, Salt Lake City, Sector-III, Kolkata, West Bengal, 700106. 2. CIT(A)-NFAC, Delhi. 3. CIT(A)- 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata "