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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI N.V.VASUDEVAN, VICE- & SHRI B.R.BASKARAN
Per N.V.VASUDEVAN, VICE-PRESIDENT: These appeals by the assessee are directed against two orders both dated 20.08.2018 of CIT(A), Davangere, both dated 20.08.2018, in relation to Assessment Years 2009-10 and 2010-11. There is a delay in filing these appeals by the assessee of 20 days. The reasons for delay has been explained in an affidavit filed by the President of assessee society and it has been submitted therein that the delay in filing was due to taking a second opinion and as to whether to take a second opinion from which advocates. There was also delay due to finalizing the Counsel who would file the appeal and to furnish necessary documents through courier to him.
We have considered the reasons given for the delay in filing the appeal and are of the view that the reasons given would be sufficient cause for the delay in filing the appeal keeping in mind the ruling of the Hon’ble Supreme Court in the case of Collector, Land Acquisition Vs. MST Katiji and Others167 ITR 471 (SC). The delay in filing the appeals is accordingly condoned.
The learned Counsel for the assessee submitted before us that the assessee has opted to settle the issues raised in these appeals under the Vivad Se Vishwas Scheme, 2020 and has sought to withdraw these appeals with liberty to recall this order under section 254(2) of the Act in case the assessee finally is not able to settle the dispute under Vivad Se Vishwas Scheme, 2020.
The appeals are accordingly dismissed as withdrawn. The assessee is however at liberty to seek recall of this order in case the assessee is not able to settle the dispute under the Scheme.
In the result, assessee’s appeals are dismissed.
Pronounced in the open court on the date mentioned on the caption page.