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2021 (4) TMI 194 - ITAT CHANDIGARHCondonation of delay - delay of 1189 days in filing the appeal against quantum order passed by the ld. CIT(A) and there is a delay of 307 days in filing the appeal against the order confirming penalty imposed by the AO u/s 271(1)(c) - benefit of the provisions of Vivad Se Viswas Act - HELD THAT:- Since the assessee had closed its business operations the assessee could not receive the order passed by the Ld. CIT(A). The department has not rebutted these fats. Further, the assessee could not file the appeals within limitation period as the partner of the assessee had to undergo medical treatment due to his ill health. In the present cases, although the delay is inordinate, yet, in view of the fact that the assessee wants to avail the benefit of the provisions of Vivad Se Viswas Act, 2020 and the assessee has explained the cause of delay in filing the present appeals, we are of the considered view that no prejudice is going to be caused to the revenue in case the delay is condoned in both the cases. Accordingly, in view of the principles laid down by the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs Mst. Katiji & Ors [1987 (2) TMI 61 - SUPREME COURT] we take a lenient view and allow the applications for condonation delay and dismiss both the cases of the assessee as withdrawn with the liberty to file M. As. for restoration of the appeals in case the issues involved are not settled under the provisions of Vivad Se Visvas Act, 2020.
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