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Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN
PER B.R. BASKARAN, ACCOUNTANT MEMBER:
The assessee has filed these two appeals challenging the orders passed by Ld CIT(A), Davangere for assessment years 2009-10 and 2012-13.
Both the appeals are barred by limitation by 119 days. The assessee has moved a petition before the bench praying for condonation of delay. In the petition, it is submitted that the assessee had preferred four appeals before Ld CIT(A), out of which two were allowed and two were dismissed. The earlier counsel did not advise for filing appeals against the orders passed by Ld CIT(A) dismissing the appeals for two years. The revenue had preferred appeals against & 2469/Bang/2017 Shri K.K. Mahesh, Davangere
Page 2 of 3 the order of Ld CIT(A) passed for other two years and then only, it came to the knowledge of the assessee that his earlier counsel did not advise properly. Accordingly, upon the advice of new counsel, the assessee has preferred the present appeals and it has resulted in a delay of 119 days for each of the appeals. The Ld A.R submitted that there was reasonable cause for filing appeals belated and accordingly prayed that the delay may kindly be condoned.
We heard Ld D.R and perused the record. Having regard to the submissions made by the assessee in the affidavit, we are of the view that the delay has been sufficiently explained. Accordingly, we condone the delay and admit the appeal for hearing.
The Ld Counsel of the assessee sought adjournment of the cases on the ground that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act and accordingly filed Form 1 and 2 before the designated authorities.
The Ld D.R, however, submitted that the assessee has to withdraw the pending appeals after filing Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter, the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined by the tax official to the department. Accordingly he submitted that the appeals of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.
The Ld A.R, in the rejoinder, submitted that the assessee has not yet received Form 3 as per Direct Tax Vivas Se Vishwas Act and accordingly sought adjournment. He further submitted that, in case the appeals are dismissed, the assessee should be given liberty to seek recall of the order, if something goes wrong. & 2469/Bang/2017 Shri K.K. Mahesh, Davangere Page 3 of 3 7. We heard the parties and perused the record. The submissions made by parties are considered. Since the assessee has filed applications under Direct Tax Vivad Se Vishwas Act, 2020, the appellant would be moving application for withdrawing the present appeals filed before the Tribunal in due course. Accordingly, we are of the view that no purpose will be served in keeping these appeals pending. Accordingly we dismiss both the appeals of the assessee as withdrawn. However, the assessee is given liberty to move appropriate applications for recall of the present order in accordance with the law, if the assessee intends to do so.
In the result, both the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 5th Nov, 2020.