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2020 (12) TMI 1211 - AT - Income TaxCondonation of delay in filling rectification application - application under Vivad se Vishwas Scheme - HELD THAT:- The reasons for delay in filing present two MAs cannot be simply brushed aside, as the same are based on the facts narrated by the assessee and supported by an affidavit which deserve reasonable and lenient consideration in view of Rule 24 of the Income Tax (Appellate Tribunal) Rule 1963. In view of this, and coupled with the fact that the assessee has filed letter dated 3.11.2020 stating therein that the assessee wants to settle the issue under Vivad se Vishwas Scheme and wants to file declaration for settlement of the issue under appeal by the assessee, we condone the delay in filing the MAs., and allow the assessee for exercising option to avail benefit under VSV scheme. Considering the above facts and circumstances, the MA of the assessee are allowed and Registry is directed to list these cases for hearing on 20.1.2021.
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