TATA TELESERVICES (MAHARASHTRA)LIMITED, MUMBAI V. PR.CIT - 8 , MUMBAI

ITA 3703/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3632 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 28-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Keywords: Question of law; Competent authority; Condonation of delay
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , E BENCH MUMBAI BEFORE SHRI C.N. PRASAD, JM & SHRI M.BALAGANESH, AM ITA NO. 3703 /MUM/ 20 19 ( ASSESSMENT YEAR : 2014 - 1 5 ) M/S. TATA TELESERVICES (MAHARASHTRA) LIMITED D - 26, TTC IND USTRIAL AREA MIDC, SANPADA, P.O.TURBHE NAVI MUMBAI - 400073 VS. PRINCIPAL COMMISSIONER OF INCOME TAX - 6 ROOM NO.611, AAYAKAR BHAWAN, M.K.MARG, MUMBAI - 400 073 PAN/GIR NO. AAACH1458C (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI HITEN CHANDE REVENUE BY S HRI VIJAY KUMAR MENON DATE OF HEARING 28 / 0 1 /202 1 DATE OF PRONOUNCEMENT 28 / 0 1/ 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 3703/MUM/2019 FOR A.Y. 2014 - 15 PREFERRED BY THE ORDER AGAINST THE REVISION ORDER OF THE LD . PRINCIPAL COMMISSIONER OF INCOME TAX - 8, MUMBAI U/S. 263 OF THE ACT DATED 30/03/2019 FOR THE A.Y.2014 - 15. 2. W E FIND THAT THE LD. AR FILED LETTER DATED 28/01/2021 MENTIONING THAT ASSESSEE HAD PREFERRED APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2 020 TO SETTLE TH E TAX DISPUTE S FOR THE YEAR S UNDER CONSIDERATION . FOR THE SAKE OF CONVENIENCE, THE LETTER IS REPRODUCED HEREUNDER: - ITA NO . 3703/MUM/2019 M/S. TATA TELESERVICES (MAHARASHTRA) LIMITED 2 WE REFER TO THE INCOME - TAX APPEAL FILED BY OUR CLIENT FOR A.Y. 2014 - 15 AND POSTED FOR HEARING' BEFORE YOUR HONOURS. IN THI S REGARD, WE WOULD LIKE TO INFORM YOUR HONORS THAT THE CLIENT IS IN THE PROCESS OF FILING APPLICATION UNDER VIVAD SE VISHWAS ACT, 2020 FOR RESOLUTION OF THE AFORESAID APPEAL. IN VIEW OF THE ABOVE, WE REQUEST YOUR HONOURS TO GRANT US A SHORT ADJOURNMENT AND RESCHEDULE THE MATTER TO ANY DATE IN THE MONTH OF FEBRUARY 202 1 . 2 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND THAT ASSESSEE HAD FILED A LETTER DATED 17/11/2020 STATING THAT THEY ARE IN THE PROCESS OF OPTING TO PREFER AN APPLICATION UNDER DIRECT TAX VIVAD SE VISWAS SCHEME ACT 2020 AND ACCORDINGLY , SOUGHT ADJOURNMENT. WE FIND THERE IS NO NEED TO KEEP THIS APPEAL PENDING BEFORE US IN VIEW OF THE DECISION OF HON'BLE HIGH COURT OF MADRAS IN THE CASE OF NANNUSA MY MOHAN (HUF) VS. ACIT IN T .C.A. NO.372 OF 2020 DATED 16.10.2020, WHEREIN HON'BLE HIGH COURT AFTER CONSIDERING THE INTENT ION OF THE ASSESSEE TO AVAIL THE BENEFIT OF VIVAD SE VISWAS SCHEME - 2020 (VSV SCHEME) , HA D DISMISSED THE APPEAL BY OBSERVING IN PARA 7 TO 9 AS UNDER: - 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE, THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION, T HE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE, WE DIRECT THE APPELLANT/ ASSESSEE TO FILE THE FORM NO.I ON OR BEFORE 20.11.2020 AND THE COMPETENT AUTHORITY SHALL PROCESS THE APPLICATION/ DECLARATION IN ACCORDANCE WITH THE ACT AND PASS APPROPRIATE ORDERS AS EXPEDITIOUSLY AS POSSIBLE PREFERABLY WITHIN A PERIOD OF 6 (6) WEEKS FROM THE DATE ON WHICH THE DECLARATION IS FILED IN THE PROPER FORM. ITA NO . 3703/MUM/2019 M/S. TATA TELESERVICES (MAHARASHTRA) LIMITED 3 9. WITH THIS DECLARATION, THE TAX CASE APPEAL STANDS DISPOSE D OF WITH THE AFOREMENTIONED LIBERTY AND CONSEQUENTLY THE SUBSTANTIAL QUESTION OF LAW ARE LEFT UPON. NO COSTS. 3 . IN THE LIGHT OF THE VIEW TAKEN BY HONBLE MADRAS HIGH COURT CITED (SUPRA), WE ALSO GIVE LIBERTY TO THE ASSESSEE TO GET THE APPEAL RESTORED IN T HE EVENT THAT THE ASSESSEE DOES NOT SUCCEED ON THE DECLARATION FILED BY THE ASSESSEE UNDER DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 . IN OTHER WORDS IF THE ASSESSEES DECLARATION TO BE FILED IS NOT ACCEPTED BY THE REVENUE FOR ANY REASON WHATSOEVER , THE ASSE SSEE CAN MAKE A PRAYER BEFORE THE BENCH FOR RECALLING OF THE ORDER BY FILING A MISCELLANEOUS APPLICATION FOR RESTORATION OF APPEAL. THE REGISTRY WILL PLACE SUCH PETITION BEFORE THE BENCH CONCERNED. 4 . IN VIEW OF THE AFORESAID OBSERVATIONS, WE DISMISS THIS APP EAL OF ASSESSEE WITH A LIBERTY TO GET THE APPEAL RECALLED IN THE EVENTUALITY OF ASSESSEES DECLARATION (TO BE FILED) NOT GETTING ACCEPTED BY THE REVENUE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 28/ 01/2021 . SD/ - ( C.N. PRASAD ) SD/ - (M.BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED 28/01/2021 KARUNA , SR.PS ITA NO . 3703/MUM/2019 M/S. TATA TELESERVICES (MAHARASHTRA) LIMITED 4 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE R ESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//