2021 (3) TMI 1268

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....umar 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 ....

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....g before the CIT(A) and hence checked on the status of the same. 6. The only 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 behal....

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....d 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, from the letter filed by the assessee dated 23/....

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....S 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 favour of the assessee. If such a ....