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Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad
Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony
This is assessee’s appeal for the A.Y 2013-14 against the order of the CIT (A)-5, Hyderabad, dated 22.2.2019.
At the outset, it is seen that there is a delay of 34 days in filing of the appeal before the Tribunal and the assessee has filed an application seeking condonation of delay along with the affidavit of the assessee’s tax consultant stating as under:
“ Before the Hon'ble ITAT Bench “B” HYDERABAD 1. Name of the Appellant: Smt. Sulochana Kaname H.No.5-126 Mannur Adilabad 2. PAN EDVPK4454E 3. A.Y 2013-14 4. Appeal No.
AFFIDAVIT
I K. Vishwanatham s/o Late Sri K. Anjaneyulu, aged 68 years, R/o H.No.12-10/130/2, Seethaphal Mandi Secunderabad, Telangana, affirm and state as under: In the above case appeal filed before the First Appellate Authority, was dismissed vide order dated 20.2.2019. The order was received on 22.3.2019. The appellant contacted our office from Adilabad for filing appeal. In the meanwhile, the appellant fell sick and could not reach our office at Hyderabad. The appeal was filed on 24.6.2019 with a delay of 34 days. The delay of 34 days in filing this appeal is attributable to appellants health conditions. Whatever stated above is true and correct t the best of my knowledge and belief. Sd/- K.Vishwanatham Tax Consultant Deponent
3. The learned DR, however, opposed the condonation of delay. However, being satisfied with the reasons given in the affidavit accompanying the petition for condonation of delay, we are inclined to condone the delay of 34 days.
4. The Ld. AR submitted before us that the assessee does not want to pursue the appeal as it has already filed forms I & II under the “vivad se vishwas” scheme and its acceptance is awaited. Therefore, consequent to the same, the assessee desires to withdraw the appeal before the Tribunal. Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.
The Ld. DR conceded to the request of the Ld. AR.
After hearing both the parties, according to the request of the assessee and its Ld. AR, we hereby allow the appeal of the assessee to be withdrawn. We also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeal, if the application with respect to Vivad se Vishwas scheme is rejected.
In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the Open Court on 24th February, 2021.