2021 (4) TMI 194

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..... inst the assessment order u/s 144 read with section 143(3) of the Act (for short 'the Act') and vide second order the Ld. CIT(A) has dismissed the appeal file by the assessee against the penalty order passed by the Assessing Officer u/s 271(1)(c) of the Act. 2. The ld. Counsel for the assessee submitted before us that the assessee wants to opt for Vivad Se Viswas Scheme, 2020, however, since there is a delay in filing of these appeals and as per Circular No. 21/2020 dated 4.12. 2020 issued by the CBDT, the assessee will be eligible in such cases if the competent authority condones the delay in filing the appeals. 3. The Ld. counsel further submitted that there is a delay of 1189 days in filing the appeal against quantum order passed by th .....

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..... the assessee has failed to prove sufficient cause for condonation of such delay. However, the ld. DR further submitted that since the assessee wants to opt for Vivad Se Vishwas Scheme 2020, a lenient view may be taken and the appeals may be decided accordingly. 5. We have heard the submissions made by both the sides and perused the material on record. As pointed out by the ld. Counsel, 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. 6. The Hon'ble Supreme Court .....

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..... 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 (supra) we take a lenient view and allow the applications for condonation delay and dismiss both the cases of the assessee as withdrawn with the liberty to file M. As.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 i .....

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