JITENDRA J. MEHTA (HUF), MUMBAI V. ITO 17 (2)(1), MUMBAI

ITA 2533/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1215 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 23-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Keywords: Condonation of delay
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER ITA NO. 2533 /MUM. /201 9 ( ASSESSMENT YEAR : 20 08 09 ) JITENDRA J. MEHTA (HUF) 1401, RAHEJA CENTRE NARIMAN POINT, MUMBAI 400 021 PAN AACHJ7082D . APPELLANT V/S INCOME TAX OFFICER WORD 17 ( 2 )( 1 ), MUMBAI . RESPONDENT ASSESSEE BY : NONE REVENUE BY : S HRI SANJAY J. SETHI DATE OF HEARING 25 .11.2020 DATE OF ORDER 04.12.2020 O R D E R CAPTIONED APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 22 ND MAY 2018, PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 55, MUMBAI, FOR THE ASSESSMENT YEAR 2017 18. 2. WHEN THE APPEAL WAS CALLED FOR HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE TO REPRESE NT THE CASE. HOWEVER, THE ASSESSEE HAS FILED A LETTER DATED 24 TH NOVEMBER 2020 STATING THAT IT IS IN THE PROCESS OF SETTLING THE DISPUTE UNDER THE VIVAD SE VISHWAS ACT , 2020, AND HAS ALREADY PAID THE TAXES AS PER THE SCHEME . A COPY OF THE CHALLAN EVIDENCIN G PAYMENT OF TAX HAS ALSO BEEN ATTACHED TO THE LETTER. 2 JITENDRA J. MEHTA (HUF) 3. I HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD. THE HONBLE MADRAS HIGH COURT IN ORDER DATED 16.10.2020 IN CASE OF M/S NANNUSAMY MOHAN (HUF) V/S ACIT, TCA NO.372/2020, HAS DISPOSED OFF THE APPEAL FILED BY THE ASSESSEE WITH A DIRECTION TO FILE APPLICATION UNDER VIVAD SE VISHWAS SCHEME. FURTHER, THE HONBLE MADRAS HIGH COURT HAS OBSERVED THAT IN THE EVENT THE DECLARATION FILED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME IS NOT IN FAVOUR OF THE ASSESSEE, IT WILL BE OPEN TO THE ASSESSEE TO SEEK RESTORATION OF THE AP PEAL AND ON SUCH PRAYER OF THE ASSESSEE, THE REGISTRY WILL NOT INSIST UPON FILING ANY APPLICATION FOR CONDONATION OF DELAY. IN VIEW OF THE AFORESAID DECISION OF THE HONBLE MADRAS HIGH COURT, I AM INCLINED TO DISPOSE OFF THE PRESENT APPEAL KEEPING IN VIEW THE FACT THAT THE ASSESSEE INTENDS TO SETTLE THE DISPUTE RAISED IN THE PRESENT APPE AL UNDER VIVAD SE VISHWAS ACT,2020 . HOWEVER, I MAKE IT CLEAR, IN THE EVENT OF NON ACCEPTANCE OF ASSESSEES DECLARATION UNDER VIVAD SE VISHWAS SCHEME, THE ASSESSEE WOULD BE A T LIBERTY TO FILE A MISCELLANEOUS APPLICATION SEEKING RECALL OF THIS ORDER. IT IS FURTHER MADE CLEAR, THE REGISTRY SHOULD NOT INSIST UPON FILING ANY APPLICATION SEEKING CONDONATION OF DELAY IF THERE IS ANY DELAY IN FILING THE MISCELLANEOUS APPLICATION. 4. IN THE RESULT, APPEAL IS DISMISSED WITH AFOREMENTIONED LIBERTY. 3 JITENDRA J. MEHTA (HUF) ORDER PRONOUNCED IN THE OPEN COURT ON 04.12.2020 SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 04.12.2020 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI