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Income Tax Appellate Tribunal, MUMBAI “C” BENCH, MUMBAI
ORDER Per Pramod Kumar, VP:
With the consent of the parties all these appeals are being taken up for the hearing today itself, i.e., when the petition seeking early hearing of these appeals came up for our consideration. to 1339/Mum/2020 Assessment Years: 1998-99, 2000-01, 2001-02 & 2005-06
Page 2 of 3 2. These appeals are time barred by 13 working days and the assessee has moved the petition seeking condonation of delay.
When the appeals were taken up for the hearing learned counsel for the assessee Shri Rajan Vora, submitted that the delay in filing of the appeals may kindly be condoned as the assessee is opting for settlement of this pending dispute under Vivad Se Vishwas scheme 2020. He further, submits that in any case the delay in filling of appeal is reasonably explained and he has filed detailed explanation with respect to delay which deserves to be accepted on merits as well. Shri Rajan Vora, further submitted that as the assessee is opting for the settlement of pending dispute as such, and the assessee does not therefore, wish to persue the appeals. The appeals may kindly be dismissed.
Shri. Brajendra Kumar, Departmental Representative does not object to the prayer made by the assessee. He submits that given the fact that the assessee is opting for settlement of dispute under Vivad Se Vishwas scheme 2020, he has no objection to the condonation of the delay.
5 In view of the above discussions and bearing in mind the entirety of the matter, we deem it fit and proper to condone the delay in filing of appeal and admit the same for adjudication on merits. However, as the assessee is opting for resolution of the dispute under Vivad Se Vishwas scheme 2020, no such adjudication on merit is warranted anyway. The permission to withdraw the appeal is, accordingly, allowed.