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TMI Blog2021 (4) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... kamony, AM This appeal is filed by the assessee against the order of the Ld. CIT(A)-1, Hyderabad in appeal No. 0110/CIT(A)-1/Hyd/2016-17/2017-18, dated 23/03/2018 passed U/s. 143(3) r.w.s. 250(6) of the Act for the A.Y. 2013-14. 2. At the outset, Ld. AR submitted before us that there is a delay of 266 days in filing the appeal before the Tribunal. In this regard, the assessee had filed an affida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/07/2018 to 31/12/2018. 3. Finalization of quarterly accounts of our listed companies as mentioned above for the 3rd quarter ending 31/1/2018 during the period from 01/01/2019 to 28/02/2019. In the maze of the aforesaid compliances the filing of the appeal was lost sight of and it was only when notices for levy of penalty proceedings was served in the month of March 2019 it was found that ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as scheme for the A.Y. 2013-14, in the interest of justice, We hereby condone the delay of 266 days in filing the appeal before the Tribunal and proceed to hear the appeal. 4. At the outset, Ld. AR submitted before us that the assessee desires to avail 'Vivad Se Viswas' scheme for the A.Y. 2013-14. He further submitted that, the assessee could not file Form No. 1 & 2 due to paucity of tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in form No. 1. ....... ........ ...... 7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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