M/S. Viswams, v. The Deputy Commissioner Of

C.M.P. Nos. 14948 and 14949 of 2017 in T.C.A. (SR) Nos. 7060 and 7062 of 2016 R.MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

These petitions are filed by the petitioner / appellant seeking to condone the delay of 530 days in representing the Tax Case (Appeals) in T.C.(A) (SR)Nos. 7060 and 7062 of 2016.

2. Heard both sides.

3. It is submitted that the Appellant availed 'Vivad Se Vishwas' scheme, and hence there may not be any legal impediment for closure of the appeal cases.

4. In view of the same and being satisfied with the reasons stated in the affidavits filed in support of these petitions, the delay is condoned and these petitions are accordingly, ordered. [R.M.D., J.] [M.S.Q., J.] 17.11.2021 Maya Note:Registry is directed to print the name Mr. M.Swaminathan as Standing Counsel for the Respondent in the cause-list.

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