Tribunal allows appeal withdrawal for Vivad-se-Vishwas scheme

The Tribunal decided to condone the delay of 443 days in filing the appeal before the Tribunal due to reasons acknowledged in the affidavit. Despite unsatisfactory reasons for the delay, the Tribunal allowed the assessee to treat the appeal as withdrawn to avail the Vivad-se-Vishwas scheme for the A.Y. 2008-09. The Tribunal dismissed the appeal as withdrawn with the provision for restoration if the scheme is not accepted by the Revenue in the future, providing the assessee with an option for further action.

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Issues:
Delay in filing appeal before the Tribunal, Condonation of delay, Vivad-se-Vishwas scheme application, Dismissal of appeal as withdrawn.

Delay in filing appeal before the Tribunal:
The appeal was filed by the assessee against the order of the Ld. CIT(A)-6, Hyderabad for the A.Y. 2008-09, with a delay of 443 days. The assessee explained the delay was due to misplacement of the CIT(A) order by office staff and subsequent closure of the office due to the Covid-19 pandemic. The Tribunal, after perusing the affidavit, acknowledged the reasons for the delay and decided to condone the delay in the interest of justice to hear the appeal.

Condonation of delay:
Although the reasons for the delay were not deemed satisfactory, the Tribunal decided to condone the delay of 443 days in filing the appeal before the Tribunal. This decision was influenced by the assessee's intention to avail the Vivad-se-Vishwas scheme for the A.Y. 2008-09.

Vivad-se-Vishwas scheme application:
The assessee expressed the desire to avail the 'Vivad Se Viswas' scheme. The Tribunal, after hearing both parties, decided to treat the appeal as withdrawn, following the decision of the Hon'ble High Court of Madras in a similar case. The Tribunal directed the assessee to file Form No.1 by a specified date and allowed the restoration of the appeal if the case is not accepted in the Vivad-se-Vishwas Scheme by the Revenue.

Dismissal of appeal as withdrawn:
The Tribunal dismissed the instant appeal of the assessee for the A.Y. 2008-09 as withdrawn, with the provision for the assessee to file a Miscellaneous Petition before the Tribunal within the prescribed time limit if the case is not accepted in the Vivad-se-Vishwas Scheme by the Revenue on a subsequent date. This decision was made in consideration of the assessee's intention to avail the scheme.

In conclusion, the Tribunal decided to condone the delay in filing the appeal, allowed the assessee to treat the appeal as withdrawn to avail the Vivad-se-Vishwas scheme, and provided the option for restoration if the scheme is not accepted by the Revenue in the future.

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