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TMI Blog2021 (3) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... scellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate its appeal. It is ordered accordingly. - ITA No. 129/Hyd/2021 (A.Y. 2013-14) - - - Dated:- 22-3-2021 - SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Revenue by: Shri Sunil Kumar Pandey, DR ORDER PER A. MOHAN ALANKAMONY, A.M: This appeal is filed by the assessee against the order of the Ld. CIT(A)-9, Hyderabad in appeal No. 10339/CIT(A)-9/Hyd/2018-19, dated 06th February, 2019 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y. 2013-14. 2. At the outset, none appeared before us to represent the case of the assessee. From the record, we find that there is delay of 688 days i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Appellate Tribunal against the order of the CIT(A). 10. That the appeal was then drafted and sent for signature to us and the appeal documents were finally filed before the Hob ble Income Tax Appellate Tribunal on 23/02/2021 with a delay of 688 days. 3. On perusal of the affidavit filed by the assessee, We are of the view that the reasons advanced by the assessee for the belated filing of the appeal before the Tribunal cannot be appreciated. However, since the assessee desires to avail the Vivad-se-Vishwas scheme for the A.Y. 2013-14, taking a lenient approach and in the interest of justice, We hereby condone the delay of 688 days in filing the appeal before the Tribunal and proceed to hear the appeal. 4. At the outset, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch 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 or before 09/11/2020 and the competent authority http://www.judis.nic.in5/6 T.C.A.No.694 of 2019. Accordingly, we hereby dismiss the instant appeal of the assessee for the A.Y. 2013-14 as withdrawn.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. It is ordered accordingly. 7. In the result, appeal of the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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