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Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD
Before: SHRI SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY
PER A. MOHAN ALANKAMONY, A.M:
All the captioned appeals are filed by the assessee against the orders of the Ld. CIT(A)-6, Hyderabad in appeal Nos.0145/2015- 16/B2/CIT(A)-6, 0070/2016-17/A3/CIT(A)-6 and 0245/2016- 17/A3/CIT(A)-6, dated 23/3/2018 passed U/s. 143(3) r.w.s 250(6) of the Act for the AYs 2012-13, 2013-14 and 2014-15 respectively.
At the outset, Ld. AR submitted before us that there is a delay of 04 days in filing all the three appeals before the Tribunal. In this regard, the Ld. AR had filed an affidavit seeking condonation of delay wherein the reasons for not filing the appeals within the prescribed time limit was explained. For reference, the relevant portion from the affidavit is extracted herein below: - “…….. ……..
3. In all humility, I hereby respectfully submit that over the last 25 days, I was on professional travel relating to out station audit assignments and on account of professional pre-occupations, the appeal of M/s. Ramesh Singh Agarwal and Company could not be filed before the Hon’ble Income Tax Appellate Tribunal, Hyderabad by the 04/06/2018.
4. The Income Tax Appeal of the Appellant M/s. Ramsingh Agarwal and Company is being filed on the 06/06/2018 with a delay of two days. This delay of two days is deeply regretted, and has been due to circumstances beyond the control of the Authorised Representative.
5. It is respectfully prayed the Hon’ble Income Tax Appellate Tribunal, may kindly condone the delay of two days and admit the appeal. ………”
On perusal of the affidavit filed by the Ld. AR of the assessee- company, We are of the view that the reason for the delay in filing the appeals is not attributable to the lapse on the part of the assessee. Further since the assessee desires to avail the Vivad-se-Vishwas scheme for all the three AYs 2012-13, 2013-14 and 2014-15, in the interest of justice, We hereby condone the delay of 04 days in the filing the three appeals before the Tribunal and proceed to adjudicate the appeals on merits.
At the outset, Ld.AR submitted before us that the assessee desires to withdraw his appeals as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. He further submitted that the assessee had filed Form No.1 & 2 and is awaiting to receive Form-3 from the Revenue. It was therefore pleaded, that the appeals of the assessee may be allowed to be withdrawn.
The Ld. DR conceded to the request of the Ld.AR.
Having heard both the parties through video conference, We are inclined to allow the appeals of the assessee to be withdrawn yielding to the prayer of the Ld. AR as the assessee has preferred to avail the Vivad- se-Vishwas Scheme by filing Form No.1 & 2 and is awaiting to receive Form-3 from the Revenue. The Ld. DR has also conceded to the request of the Ld. AR. Accordingly, We hereby dismiss all the three appeals of the assessee as withdrawn. However, we also make it clear that, if any of the assessee’s case/s are not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Petition/s before the Tribunal within the time limit prescribed under the Act to reinstate the respective appeal/s. It is ordered accordingly.
Pronounced in the open Court on the third of March, 2021.