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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER BENCH: We notice at the outset that assessee’s instant appeals suffer from 111 days delay in filing before the ITAT. In this connection, the assessee filed a petition for condonation of the said delay along with an affidavit wherein it was affirmed that due to COVID-19 Pandemic, caused the impugned delay in filing these appeals within the stipulated time before the ITAT. We rely on Case law
:- 2 -: & 12/Hyd/2021 M/s Orbit Ventures, Hyd.
Collector Land Acquisition Vs. Mst. Katiji & Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 & 9489/2019 dated 17 December, 2019, hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee’s impugned delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits.
At the time of hearing of these appeals, the ld. AR of the assessee has placed on record an application dated 11/01/2022 requesting for the permission to withdraw these appeals of the assessee. The learned Departmental Representative did not raise any objection to such prayer. We, therefore, permit the assessee to withdraw its appeals, which hereby stand dismissed as withdrawn.
In the result, both the appeals of the assessee are dismissed as withdrawn. A copy of this common order be placed in the respective case files. Pronounced in the open court on 12th January, 2022.