ANISHA SUNIL THARWANI,ULHASNAGAR vs. ITO WARD 2(1), KALYAN

The assessee has filed a letter on earlier date of hearing i.e. 03/11/2020 that the assessee is contemplating to opt for 'Viwad Se Vishwas Scheme, 2020'( in short 'VSVS') and is in touch with the Counsel to move an application. On the request of assessee the appeal was adjourned to 23/12/2020. Thereafter, the assessee has never appeared before the Tribunal nor any request letter seeking adjournment or intimating fate of application filed under VSVS has been received. The present appeal (A.Y 2014-15) by the assessee is dismissed at this stage in light of the fact that assessee is opting for VSVS.

Liberty is granted to the assessee to revive appeal in the event declaration filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee/appellant seeks to restore the appeal in the event assessee’s declaration under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].

In the result, appeal of assessee is dismissed at this stage with the liberty aforesaid. Order pronounced in the open Court on Monday, the 28th day of June, 2021