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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH, VP & SHRI MANOJ KUMAR AGGARWAL, AM
This appeal by assessee is arising out of the order of Commissioner of Income Tax (Appeals)-2, Thane [in short CIT(A)) in Appeal No. 10892/2016-17 vide order dated 26.02.2018. The assessment was framed by Income Tax Officer, War -1(4), Kalyan (in short ITO) under section 144 read with sec. 147 of the Income-Tax Act, 1961 (hereinafter ‘the Act’) for the Assessment Year 2013- 14 vide his order dated 30.12.2016.
At the outset, it is noticed that this appeal by assessee is delayed by 226 days and assessee has filed condonation petition along with affidavit dated 26.11.2019. The assessee has submitted the reasons in the affidavit as under:
“In the absence of any submissions made during the course of appellate proceedings, Honorable CIT(A) has passed the appeal order and directed Assessing Officer to ascertain whether investment has been made out of cash deposit of Rs. 38,05,000/- and if not then shall be treated as out of undisclosed income and added to income while framing the assessment order. Due to non-submissions during assessment proceedings, Ld. Assessing Officer has passed order giving effect to the order of CIT(A), Thane on 10.04.2018. I also didn't receive the order giving effect to the order of the CIT(A), Thane passed by Ld. Assessing Officer.
Under the guidance of consultant, I have collected certified true copy of Order giving effect to the order of the CIT(A), Thane dated 06.04.2018 for A.Y. 2013-14 on 17th October, 2018 from the Assessing Officer, Ward 1(4), Kalyan.
I, hereby solemnly affirm and declare that there is no mala fide intention in filing appeal late and the delay was on account of sufficient cause on above-mentioned bona fide reasons.”
Even now the assessee has filed application stating that the assessee want to avail Vivad se Vishwas scheme which is possible only if appeal of assessee is admitted and delay is condoned. When this fact was pointed out to Sr. DR, he consented for condonation of delay subject to the condition that the assessee will avail for Vivad se Vishwas scheme.
After hearing both the sides and in view of the reasons given in the affidavit, we are inclined to condone the delay and hence, delay is condoned and as such appeal is admitted.
Since the assessee want to avail Vivad se Vishwas scheme as mentioned in the application dated 29.12.2020, we are dismissing this appeal as withdrawn.
In case, the assessee is not able to avail the Scheme due to one or other reason, he may get the order recalled in term of the decision of Hon’ble Madras High
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 11.01.2021