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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
Per Chandra Poojari, Accountant Member
This appeal by the assessee is directed against the order of the CIT(Appeals) dated 17.10.2019 for the assessment year 2016-17.
There is a delay of 48 days in filing the appeal before the Tribunal. The assessee explained the delay by filing the petition along with affidavit for condonation of delay by stating that the delay was due to the Office of the Chartered Accountant on account of busy schedule and engaged in filing GST audit reports and CIT(Appeals) matters. We have gone through the reasons explained by the assessee for the delay in fling the appeal. In our opinion, there is good and sufficient reasons for filing the appeal belatedly. Hence the delay in filing the appeal before the Tribunal is condoned.
3. At the time of hearing of the appeal, the ld. AR sought adjournment on the ground that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the necessary applications. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld. counsel for the assessee agreed. Accordingly, the appeal is dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of Form No.3 not being issued by the department, or for any such reason under the VSVS.
In the result, the appeal is dismissed as withdrawn.
Pronounced in the open court on this 22nd day of July, 2021.