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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU
O R D E R PER BENCH: These appeals filed by the assessee for AYs 2009-10 to 2011-12 ares directed against CIT(A) - 3, Hyderabad’s separate orders, all dated 04/09/2019 involving proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961 ; in short “the Act”.
We notice at the outset that assessee’s instant appeal suffers from 4 days delay in filing. To this effect, the assessee filed petition for condonation of the said delay
:- 2 -: to 224/Hyd/2020 /Hyd/2018 Rasun Exports Pvt. Ltd., Hyderabad. stating therein, inter-alia that due to the ill health of the assessee company’s DGM, a copy of the medical certificate is enclosed for ready reference, during the relevant period, caused the impugned delay in filing of the instant appeal. Case law Collector Land Acquisition vs Mst. Katiji & Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 & 9489/2019 dated 17 December, 2019, hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee’s impugned delay of 353 days is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits.
At the outset, the ld. counsel for the assessee submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto, which are placed on record and therefore, requested the Bench to permit to withdraw these appeals of the assessee.
Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and :- 3 -: to 224/Hyd/2020 /Hyd/2018 Rasun Exports Pvt. Ltd., Hyderabad.
received Form(s)-3 in tune thereto, with a rider that it shall be very much open for the assessee to file for revival of these cases, if the settlement benefit under the scheme is denied to it for technical reasons.
In the result, assessee’s appeals are dismissed in above terms. Pronounced in the open court on 30th April, 2021.