CITY HOSPITAL,KOLHAPUR V. INCOME TAX OFFICER, KOLHAPUR

MA 51/PUN/2025

AI Insights

The case involves City Hospital, which initially sought to withdraw an appeal related to the Assessment Year 2018-19, opting instead to settle under the Vivad Se Vishwas Scheme (VSVS) 2024. The Tribunal had dismissed the appeal as withdrawn, granting liberty to revive it if the VSVS application was rejected. Subsequently, the application under VSVS was indeed rejected due to the ineligibility of the case, as it involved issues arising from a search and seizure under section 132 of the Income Tax Act, 1961. Following this rejection, the Tribunal recalled its earlier order, allowing the appeal to be heard again.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777860 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 29-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHUKAR ANAND
• Assessee Lawyers: PRAMOD S. SHINGTE
• Keywords: Search and seizure; Competent authority
• Section: 132

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. No.51/PUN/2025 (Arising out of ITA No.1494/PUN/2024 \u0001नधा\u0005रण वष\u0005 / Assessment Year : 2018-19 City Hospital, 1708, E-Ward, 8th Lane, Rajarampuri, Kolhapur – 416008 Maharashtra PAN : AAFFC5326E Vs. Income Tax Officer, Kolhapur Applicant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This Miscellaneous application has been moved by the applicant seeking recall of the Tribunal order dated 30.01.2025 passed in ITA No.1494/PUN/2024 in relation to the Assessment Year 2018-19. 2. Before us, Ld. Counsel for the applicant submitted that assessee vide application dated 13.01.2025 has sought withdrawal of the appeal on the ground that it has opted for settling the dispute under Vivad Se Vishwas Scheme (VSVS) 2024. Accordingly, the appeal of the appellant was dismissed on 30.01.2025 as ‘withdrawn’ with a liberty to revive the appeal if the appellant’s application is rejected for any reason. Assessee by : Shri Pramod S. Shingte Revenue by : Shri Madhukar Anand Date of hearing : 26.09.2025 Date of pronouncement : 06.10.2025 Printed from counselvise.com M.A. No.51/PUN/2025 City Hospital 2 Now before us, it is submitted that appellant’s application under Vivad Se Vishwas Scheme has been rejected vide order 30.01.2025. Therefore, it is prayed that the appellant’s appeal may be recalled for adjudication. 3. We have heard the rival submissions and perused the record. We find that vide order dated 30.01.2025 the appeal of the appellant has been dismissed as ‘withdrawn’ on the basis of its application dated 13.01.2025 for settling the dispute under Vivad Se Vishwas Scheme 2024. However, liberty was given to the appellant to revive the appeal in case the application of the appellant is rejected for any reason. Now that it has been brought to the notice of the Bench that the application of the appellant for settling of dispute under VSVS has been rejected by the competent authority observing as under : “Rejection remarks: On perusal of records, it is noticed that a search and seizure action u/s 132 of the Income Tax Act, 1961 was conducted in the case of the assessee. Accordingly, on the basis of findings of the search action, additions were made to the total income of the assessee for the current A.Y. 2. As per section 96 of the Scheme, the Scheme shall not, inter-alia, apply in respect of tax-arrear \"relating to an assessment year in respect of which an assessment has been made under section 143(3)/144/147/153A/153C of the Act on the basis of search initiated under section 132/132A of the Act\". In view of the above facts and the provisions of section 96 of the scheme, it is noticed that the assessee is not eligible to apply under the Vivad se Vishwas Scheme, 2024. 3. In view of the above facts, Form-1 filed by the assessee under the Vivad se Vishwas Scheme, 2024, is hereby rejected. 4. In view of the above, we are inclined to recall the impugned order of Tribunal 30.01.2025. Registry is directed to fix the appeal for hearing on 12.11.2025. It is also informed Printed from counselvise.com M.A. No.51/PUN/2025 City Hospital 3 that no separate notice of hearing will be issued to which the parties agreed. 5. In the result, the Miscellaneous application is allowed. Order pronounced on this 06th day of October, 2025. Sd/- Sd/-/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 06th October, 2025 Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "