NARSIMHA RAO THERATIPALLY ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

It transpires at the outset that the assessee’s instant appeal suffers from 130 days delay stated to be attributable to his poor health as per duly sworn in affidavit dt.05-11-2018 supported by the corresponding medical records. All these solemn averments; which have gone un-rebutted from the departmental side, lead us to an irresistible conclusion that the assessee’s delay in filing of the appeal is neither intentional nor deliberate but on account of circumstances beyond his control. The same is condoned. The case is taken up for adjudication on merits.

Learned counsel for the assessee at the outset invited our attention to the assessee’s petition that he had filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and Form(s)-3 in tune thereto; also stands issued.

The assessee’s sole identical plea in this case is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, this appeal may not be dismissed as withdrawn as on date. We find no merit in assessee’s contentions per se. The fact remains that he has already been issued Form(s)-3, no purpose would be served if all this case is kept pending. We therefore order that this appeal be treated as dismissed as withdrawn with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to them for technical reasons.

This appeal of assessee is dismissed as withdrawn in above terms.