2021 (3) TMI 1314

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..... appeal of the assessee as withdrawn relying on the decision of the Hon ble High Court of Madras in the case of DCIT vs. M/s. Keyaram Hotels P. Ltd [ 2020 (11) TMI 142 - MADRAS HIGH COURT] . Accordingly, We hereby dismiss the instant appeal of the assessee for the A.Y. 2008-09 as withdrawn. However, We also make it clear that, if the assessee s case is not accepted in the Vivad-se-Vishwas Schem .....

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..... Ld. AR submitted before us that there is a delay of 443 days in filing the appeal before the Tribunal. In this regard, the assessee had filed an affidavit seeking condonation of delay wherein the reasons for not filing the appeal within the prescribed time limit was explained. For reference, the relevant portion from the affidavit is extracted herein below: - .. The CIT(A) order in res .....

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..... re of the view that the reason for the delay was due to misplacement of the CIT(A) order by one the assessee s office staff and subsequent closure of the assessee s office due to Covid 19 Pandemic, the assessee could not file the appeal within the stipulated time. Though the reasons advanced by the assessee for the belated filing of the appeal is not satisfactorily appealing, since the assessee de .....

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..... n the case of DCIT vs. M/s. Keyaram Hotels P. Ltd in T.C.A. No. 694 of 2019, dated 13/10/2020 wherein it was held as under:- 3. The Learned Counsel for the respondent / assessee, on instructions, submitted that the respondent / assessee intends to avail the benefit of Vivad se Vishwas scheme (VVS Scheme for brevity) and in this regard, the assessee is taking steps to file the application / de .....

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..... No.694 of 2019. Accordingly, We hereby dismiss the instant appeal of the assessee for the A.Y. 2008-09 as withdrawn.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 .....

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