2021 (4) TMI 1068

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....Pandey, DR ORDER Per A. Mohan Alankamony, AM This appeal is filed by the assessee against the order of the Ld. CIT(A)-1, Hyderabad in appeal No. 0110/CIT(A)-1/Hyd/2016-17/2017-18, dated 23/03/2018 passed U/s. 143(3) r.w.s. 250(6) of the Act for the A.Y. 2013-14. 2. At the outset, Ld. AR submitted before us that there is a delay of 266 days in filing the appeal before the Tribunal. In t....

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.... group companies for the A.Y. 2013-14 & 2016-17, during the period form 01/07/2018 to 31/12/2018. 3. Finalization of quarterly accounts of our listed companies as mentioned above for the 3rd quarter ending 31/1/2018 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 ....

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....n the stipulated time. Considering the same and since the assessee desires to avail the Vivad-se-Vishwas scheme for the A.Y. 2013-14, in the interest of justice, We hereby condone the delay of 266 days in filing the appeal before the Tribunal and proceed to hear the appeal. 4. At the outset, Ld. AR submitted before us that the assessee desires to avail 'Vivad Se Viswas' scheme for the A....

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.... scheme (VVS Scheme for brevity) and in this regard, the assessee is taking steps to file 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 fa....