Tribunal allows withdrawal of appeals under Vivad Se Vishwas Scheme for A.Y. 2013-14

The Tribunal, considering the principles of substantial justice and absence of malafide intent, condoned the delay of 43 days in filing appeals against CIT(A) orders for A.Y. 2013-14. The appeals were admitted for adjudication on merits. As the assessee opted for the Vivad Se Vishwas Scheme and sought withdrawal of appeals, the Tribunal allowed the withdrawal, resulting in dismissal of all appeals filed by the assessee. The order was pronounced on 17/03/2021.

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Issues:
Appeals against CIT(A) orders for A.Y. 2013-14, delay in filing appeals, application for condonation of delay, substantial justice vs. technical considerations, application under Vivad Se Vishwas Scheme, withdrawal of appeals.

Analysis:
The appeals were filed against orders of the CIT(A) for the A.Y. 2013-14, wherein a delay of 43 days in filing the appeals was noted. The assessee applied for condonation of delay citing reasons such as the principal being busy in election duty, difficulty in contacting the CA due to the village location, and expressed willingness to prosecute the appeals. The assessee also referred to legal judgments supporting the contention for condonation of delay. The AR argued for condonation, emphasizing the absence of malafide intent and the application under the Vivad Se Vishwas Scheme. The AR relied on a Delhi High Court decision for supporting the condonation of delay due to the intent to promote substantial justice.

The Departmental Representative (DR) opposed condonation of delay, highlighting the substantial delay of 43 days without reasonable cause presented by the assessee. The Tribunal examined the explanations provided by the assessee, considering the principles laid down by the Supreme Court regarding "sufficient cause" and the balance between substantial justice and technical considerations. The Tribunal found no malafide intent in the delayed filing of the appeals, especially considering the application for dispute settlement and tax payment under the Vivad Se Vishwas Scheme.

Based on the principles of substantial justice and the absence of deliberate delay or malafide intent, the Tribunal exercised its powers under section 253(5) of the Act to condone the delay in filing the appeals. The appeals were admitted for adjudication on merits. Since the assessee applied for withdrawal of the appeals due to opting for the Vivad Se Vishwas Scheme and the issuance of Form No. 3 by the department, the Tribunal permitted the withdrawal of the appeals. Consequently, all appeals filed by the assessee were dismissed as withdrawn, with the order pronounced on 17/03/2021.

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