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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 ..... t appeal of the assessee as withdrawn relying on the decision of the Hon'ble High Court of Madras in the case of DCIT vs. M/s. Keyaram Hotels[ 2020 (11) TMI 142 - MADRAS HIGH COURT] . Accordingly, we hereby dismiss the instant appeal of the assessee for the A.Y. 2013-14 as withdrawn. However, we also make it clear that, if the assessee's case is not accepted in the Vivad-se-Vishwas Scheme by the Revenue for whatsoever may be reason on a subsequent date, then the assessee shall be at liberty to file Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate its appeal. - ITA No. 358/Hyd/2019 - - - Dated:- 22-3-2021 - SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 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 appeal was not filed. Immediate steps were taken to file the appeal at the earliest that is by 18/03/2019. The company has never in the past defaulted in complying with statutory limits and has always respected the Rule of Law. There was no intention to defer. It is for the first time in the annals of the appellant company records that a delay has occurred in filing an appeal. ........ 3. On perusal of the affidavit filed by the assessee. We find the reason for the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le the application/declaration 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 condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. 8. In the light of the above, we direct the respondent/assessee to file Form No. 1 on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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