2020 (12) TMI 1211

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..... ng therein that the assessee wants to settle the issue under Vivad se Vishwas Scheme and wants to file declaration for settlement of the issue under appeal by the assessee, we condone the delay in filing the MAs., and allow the assessee for exercising option to avail benefit under VSV scheme. Considering the above facts and circumstances, the MA of the assessee are allowed and Registry is directed to list these cases for hearing on 20.1.2021.
SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI AMARJIT SINH, ACCOUNTANT MEMBER For the Assessee : Shri S.N.Divetia, AR For the Revenue : Shri Lalit P. Jain, Sr.DR ORDER PER AMARJIT SINH, ACCOUNTANT MEMBER: By way of above two Misc. Applications assessee seeks to recall orders of the Tribunal dated .....

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..... all the letters/ notices/ communications that are addressed to me in relation to my tax return whether for assessment, appeal or any proceedings in relation thereto for all and any of the assessment year to my aforesaid tax advisors in respect of all myself and my family members direct tax related compliance requirements and used to authorise them to appear on my and my family members behalf before the tax authorities in connection with any matter and proceedings. 2.3 In case of the subject matter under this present affidavit, as per usual practice, I handed over the all the notices / letters/ communications served on me from time to time, assessment orders, appellate orders and any other orders and communications including that of orders .....

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..... ribunal and it is because of these reasons, my appeals were set aside and rejected. Thus, my said tax advisors did not inform or advise me about the appeal or any other appropriate action to be taken by me. 2.7 I had, in past, undergone Bariatric Surgery during 2004 for weight reduction and also suffered cardiac disease and have also undergone CBG (Coronary Bye Pass surgery) during 2017 as well and also remain under mental stress due to medical ailments also and does not enjoy good physical health consistently. Due to facts stated in preceding paragraphs and medical ailments suffered by me and keeping total trust on my tax advisors, I could not attend to my tax matters and could not understand its repercussions and seriousness as my tax a .....

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