BHARAT MAHARU PAWAR,DHULE V. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - DHULE, DHULE

MA 6/PUN/2024

AI Insights

The case involves two separate Miscellaneous Applications (MA No.6/PUN/2024 and MA No.7/PUN/2024) filed by Bharat Maharu Pawar and Rajendra Popat Shinde, respectively, against the orders of the Income Tax Appellate Tribunal Pune Bench. Initially, the Tribunal had dismissed their appeals as withdrawn because the assessees had opted for the Vivad Se Vishwas Scheme, 2020. However, after the applications under this scheme were rejected by the PCIT, Nashik, the assessees sought to recall the Tribunal's order to have their appeals heard on merit. The Department did not object to the recall of the order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32506 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND DESAI
• Assessee Lawyers: SANKET M JOSHI
• Keywords: Block assessment

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER MA No.6/PUN/2024 Arising out of IT(SS)A No.11/PUN/2018 Block Assessment Period : 1988-89 to 10.07.1997 Bharat Maharu Pawar At Post Mohadi, Upnagar, Kranti Chowk, Dhule – 424311 Vs. ACIT, Circle Dhule PAN: ACOPP3908L (Applicant) (Respondent) MA No.7/PUN/2024 Arising out of IT(SS)A No.01/PUN/2019 Block Assessment Period : 1988-89 to 10.07.1997 Rajendra Popat Shinde L/H Minaxi Rajendra Shind, House No.137, Tikhi Road, Mohadi, Upnagar, Dhule – 424311 Vs. DCIT, Circle Dhule PAN: AFKPS4497J (Applicant) (Respondent) Assessee by : Shri Sanket M Joshi Department by : Shri Arvind Desai Date of hearing : 07-02-2025 Date of pronouncement : 10-02-2025 O R D E R PER R. K. PANDA, VP : The assessee through these Miscellaneous Applications has requested the Tribunal to recall the order of the Tribunal which was dismissed as withdrawn on account of assessee having filed the applications under the Vivad Se Vishwas Scheme, 2020. 2 MA Nos.6 & 7/PUN/2024 2. The Ld. Counsel for the assessee referring to the contents of the Miscellaneous Applications submitted that the Tribunal vide consolidated order dated 08.03.2021 has dismissed the appeals of the respective assessees as withdrawn on account of the assessees having filed applications under the Vivad Se Veshwas Scheme, 2020. He submitted that the department has rejected the applications filed by the assessee on the ground that the assessees are not eligible under the said scheme due to non-availability of the Challans on Income Tax System records for taxes and penalties paid by the assessee. He further submitted that at the time of hearing before the Tribunal also nobody has appeared. He submitted that since the PCIT, Nashik has rejected the applications filed by the assessee under the Vivad Se Vishwas Scheme, 2020, therefore, the order of the Tribunal be recalled and the appeals be heard on merit. 3. The Ld. DR on the other hand has no objection for the recall of the order. 4. We have heard the rival contentions and perused the record. It is an admitted fact that the appeals of the assessee were dismissed as “withdrawn” on the ground that the assessee has opted for the Vivad Se Vishwas Scheme, 2020. However, the PCIT has rejected the applications filed by the assessees due to non- availability of the Challans on the Income Tax System records for taxes and penalties paid by the assessee. Under these circumstances and considering the fact that the appeals were heard ex-parte, we deem it proper to recall the order of the Tribunal and both the appeals are fixed for hearing on 27.02.2025 which was 3 MA Nos.6 & 7/PUN/2024 announced in the open Court. It was further announced that no separate notice of hearing shall be sent, to which both the parties agreed. 5. In the result, the Miscellaneous Applications filed by the respective assessees are allowed. Order pronounced in the open Court on 10th February, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 10th February, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, „B‟ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 4 MA Nos.6 & 7/PUN/2024 S.No. Details Date Initials Designation 1 Draft dictated on 07.02.2025 Sr. PS/PS 2 Draft placed before author 10.02.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "