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TMI Blog2020 (9) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal and therefore, the delay so happened may be condoned and the order so passed as barred by limitation may be recalled to provide a fresh opportunity of hearing to the assessee and in this regard, an affidavit of the assessee has also been placed on record. In support, reliance was placed on Hon'ble Supreme Court decision in case of Aakash Lavlesh Leisure (P.) Ltd. vs. Income-tax Officer [2019] 103 taxmann.com 248 (SC). 3. The ld. DR is heard who has submitted that there was inordinate delay of 546 days in filing the appeals and given the fact that the assessee had not submitted any medical report or even an affidavit in support of his prayer and only one liner application was filed by the assessee, the Bench had rightly dismissed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als in time, the Bench had rightly exercised its discretion in terms of not condoning the delay of 546 days in filing the appeals. In the aforesaid decision of Aakash Lavlesh Leisure(supra), it was a case of condonation of delay in filing the appeal before the Hon'ble High Court and the assessee had duly filed an affidavit in support of his prayer stating that ex-chairman and shareholder of the company who was looking after the affairs of the assessee company was suffering from health ailment due to which he was hospitalized and subsequently he died, which was considered by the Hon'ble Supreme Court and the delay was condoned. The ratio decidendi of the Hon'ble Supreme Court decision (supra) therefore is not to consider the explanation blin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. In his condonation application, the assessee has stated that due to his health problem, the appeal could not be filed in time. However, there is nothing on record in support of the prayer so taken by the assessee in terms of his health problem either in the form of any medical reports from the registered medical practitioner or from any recognized hospital. The assessee has merely filed a one liner application on a plain paper and not even an affidavit has been filed in support of his prayer. Therefore, merely basis one line application so filed by the assessee which is not supported by any medical report or an affidavit and thus remain unsubstantiated, we are unable to accede to the request of the assessee for condoning the delay. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.Y 2015-16 (26Q Q/4th) Appeal no. MA 10/JPR/2020 ("SMC" Bench) (2) Request for adjournment fixed on 03.07.2020. Sir, The caption MA is fixed for hearing on 03.07.2020 since the assessee intends to go for Vivad Se Vishwas Scheme of Ministry of Finance and thus request you to adjourn the date of hearing on 03.07.2020. Thus it is requested to kindly adjourn the hearing & oblige. Thus it is requested to kindly adjourn the hearing fixed on 03.07.2020 and oblige. Thanking you. Yours truly, Date: 02/07/2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee to file misc. application to revive such appeals therefore cannot be entertained and encouraged merely for assessee to become eligible for such scheme. Where the assessee is aggrieved with the order of the Tribunal, the assessee is at liberty to approach the right appellate forum as so advised but cannot expect the Tribunal to become a party to its plan to be eligible for such settlement scheme by allowing its prayer to firstly recall the order and then, subsequently on such recall, allow the withdraw of the appeal, being a condition precedent for settlement of dispute. In the result, the miscellaneous petitions so filed by the assessee are hereby dismissed in light of above directions. Order pronounced in the Open Court on 08/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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