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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD
Before: SMT. P. MADHAVI DEVI & LAXMI PRASAD SAHU
O R D E R PER L.P. SAHU, A.M.: This appeal filed by the Revenue for AY 2009-10 is directed against CIT(A) - V, Hyderabad’s order dated 31/03/2014 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”. The assessee also filed C.O. against the very same order of CIT(A).
We notice at the outset that assessee’s C.O. suffers from 32 days delay in filing. To this effect, the assessee
:- 2 -: & CO No. 80/H/2014 Suresh Productions Pvt. Ltd., Hyd filed petition for condonation of the said delay along with an affidavit affirming therein that due to attending to getting proper medical treatment for his father at the relevant point of time, caused the impugned delay in filing of the C.O. 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 32 days is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. C.O. is now taken up for adjudication on merits.
At the outset, the ld. DR submitted that since the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and awaiting to receive Form(s)-3 in tune thereto, requested the Bench to permit to withdraw Revenue’s appeal. The ld. counsel for the assessee also requested the Bench to permit to withdraw assessee’s C.O. as the assessee has also opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020.
3. Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the Revenue
:- 3 -: & CO No. 80/H/2014 Suresh Productions Pvt. Ltd., Hyd as well as CO of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and awaiting to receive Form(s)-3 in tune thereto, with a rider that it shall be very much open for the Revenue as well as assessee to file for revival of these cases, if the settlement benefit under the scheme is denied to the assessee for technical reasons.
In the result, Revenue’s appeal as well as CO of the assessee are dismissed in above terms. Pronounced in the open court on 7th April, 2021.