TMI Blog2021 (3) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... N 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 in filing the appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of checking the status of the appeal, we came to understand that the order of the CIT(A) for the A.Y. 2013-14 was already passed on 6/2/2019. 7. That we subsequently came to understand that the order of the CIT(A) was also served but we were not aware as to who received the order on our behalf. 8. That since we were not aware of the receipt of the order, no action was taken on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-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, from the letter filed by the assessee dated 23/02/2021, We find that the assessee desires to avail 'Vivad Se Viswas' scheme for the A.Y. 2013-14 and is in the process of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ........ 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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