2021 (3) TMI 1314

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Shri Sunil Kumar Pandey, DR, ORDER PER A. MOHAN ALANKAMONY, A.M: This appeal is filed by the assessee against the order of the Ld. CIT(A)-6, Hyderabad in appeal No. 10762/2018-19/A3/CIT(A)-6, dated 10/10/2019 passed U/s. 154 r.w.s 250(6) of the Act for the A.Y. 2008-09. 2. At the outset, Ld. AR submitted before us that there is a delay of 443 days in filing the appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....osed frequently, due to detection of New Corona Positive cases among staff. Accordingly, the appeal could be filed on 25/02/2021 with the delay of 444 days as the appeal was due for filing on 09/12/2019 and instead of that the same has been filed on 25/02/2021........" 3. On perusal of the affidavit filed by the assessee, We are of the view that the reason for the delay was due to misp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll be filed shortly. 5. The Ld. DR submitted that if the assessee desires to avail the Vivad se Vishwas scheme the Revenue has no objection. 6. Having heard both the parties through video conference, We are inclined to treat the instant appeal of the assessee as withdrawn relying on the decision of the Hon'ble High Court of Madras in the case of DCIT vs. M/s. Keyaram Hotels P. Ltd in T.C.A. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. 8. In the light of the above, we direct the respondent / assessee to file Form No.1 on or before 09/11/2020 and the competent authority http://www.judis.nic.in5/6 T.C.A.No.694 of 2019." Acc....