ACIT CIR 16(1), MUMBAI V. UTV SOFTWARE COMUUNICATIONS LTD, MUMBAI

ITA 4429/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6335 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GUNAL BANSAL
• Keywords: Condonation of delay
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH , MUMBAI BEFORE SHRI MAHAVIR SINGH, VP AND SHRI M. BALAGANES H, AM ITA NO. 4429/MUM/2019 (ASSESSMENT YEAR 2013-14) ACIT CIRCLE - 16(1), ROOM NO. 439, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020. VS. M/S UTV SOFTWARE COMMUNICATIONS LTD., 1 ST FLOOR, BUILDING NO.14, SOLITAIRE CORPORATE PARK, GURU HARGOVINDJI MARG, CHAKALA, ANDHERI (E), MUMBAI-400093 (APPELLANT) (RESPONDENT) PAN NO. AAACU4122G APPELLANT BY : MS. SHREEKALA PARDESHI, DR RESPONDENT BY : SHRI GUNAL BANSAL, AR DATE OF HEARING : 06.04.2021 DATE OF PRONOUNCEMENT : 06.04.2021 O R D E R PER M. BALAGANESH, AM: IN THIS APPEAL, THE ASSESSEE HAD PREFERRED TO SETTL E THE DISPUTE BY AVAILING THE BENEFIT OF THE VIVAD SE VISHWAS SCHEME, 2020. F ORM NO. 1 & 2 HAS ALREADY BEEN FILED BY THE ASSESSEE BEFORE THE COMPETENT AUT HORITY. 2. IN VIEW OF THIS, THERE IS NO NEED TO KEEP THESE APPEALS PENDING BEFORE THIS TRIBUNAL IN THE LIGHT OF THE DECISION OF HONBLE MA DRAS HIGH COURT IN THE CASE OF M/S NANNUSAMY MOHAN (HUF) VS. ACIT (TCA NO. 372 OF 2020 DATED 16.10.2020), WHICH IS AS UNDER: 5. IN TERMS OF THE SAID ACT, THE ASSESSEE HAS BEEN GIVEN AN OPTION TO PUT AN END TO THE TAX DISPUTES, WHICH MAY BE PENDIN G AT DIFFERENT LEVELS EITHER BEFORE THE FIRST APPELLATE AUTHORITY OR BEFO RE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEFORE THE HON'BLE SUPREME COURT OF INDIA. UNDER SECTION 2(J) DISPUTED TAX HAS BEEN DEFINED. IN TERMS OF SECTION 3 , WHERE A DECLARANT MEANS A PERSON, WHO FILES A DEC LARATION PAGE | 2 ITA NO. 4429 M UM 2019-M/S UTV SOFTWARE COMMUNICATIONS LTD. UNDER SECTION 4 ON OR BEFORE THE LAST DATE FILES A DECLARATION TO THE DESIGNATED AUTHORITY IN ACCORDANCE WITH THE PROVISI ONS OF SECTION 4 IN RESPECT OF TAX ARREARS, THEN, NOTWITHSTANDING ANYTH ING CONTAINED IN THE INCOME TAX ACT OR ANY OTHER LAW FOR THE TIME BEING IN FORCE, THE AMOUNT PAYABLE BY THE DECLARANT SHALL BE DETERMINED IN TERMS OF SECTION 3 (A-C) THEREUNDER. 6. THE FIRST PROVISO TO SECTION 3 STATES THAT IN CASE, WHERE AN APPEAL OR WRIT PETITION OR SPECIAL LEAVE PETITION IS FILED BY THE INCOME TAX AUTHORITY ON ANY ISSUE BEFORE THE APPELLATE FORUM, THE AMOUNT PAYABLE SHALL BE ONE-HALF OF THE AMOUNT IN THE TABLE STIPUL ATED IN SECTION 3 CALCULATED ON SUCH ISSUE, IN SUCH A MANNER AS MAY BE PRESCRIBED. THE SECOND PROVISO DEALS WITH THE CASES, WHERE THE MATT ER IS BEFORE THE COMMISSIONER (APPEALS) OR BEFORE THE DISPUTE RESOLU TION PANEL. THE THIRD PROVISO DEALS WITH CASES, WHERE THE ISSUE IS PENDING BEFORE THE INCOME TAX APPELLATE TRIBUNAL. THE FILING OF THE DE CLARATION IS AS PER SECTION 4 OF THE ACT AND THE PARTICULARS TO BE FURNISHED ARE ALSO MENTIONED IN THE SUB SECTIONS OF SECTION 4 . SECTION 5 OF THE ACT DEALS WITH THE TIME AND MANNER OF THE PAYMENT AND SECTION 6 DEALS WITH IMMUNITY FROM INITIATION OF PROCEEDINGS IN RESPECT OF OFFENCE AND IMPOSITION OF PENALTY IN CERTAIN CASES. SECTION 9 OF THE ACT DEALS WITH CASES, WHERE THE ACT 3 OF 2020 WILL NOT BE APPLICAB LE. 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RE STORE 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 SH ALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH R EQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RES TORATION, THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE, WE DIRECT THE APPELLA NT / ASSESSEE TO FILE THE FORM NO.I ON OR BEFORE 20.11.2020 AND THE COMPE TENT AUTHORITY SHALL PROCESS THE APPLICATION / DECLARATION IN ACCO RDANCE WITH THE ACT AND PASS APPROPRIATE ORDERS AS EXPEDITIOUSLY AS POS SIBLE PREFERABLY WITHIN A PERIOD OF SIX (6) WEEKS FROM THE DATE ON W HICH THE DECLARATION IS FILED IN THE PROPER FORM. 3. IN VIEW OF THE ABOVE, THE APPEAL IS HEREBY DISMI SSED AS WITHDRAWN WITH LIBERTY GIVEN TO THE ASSESSEE THAT IN CASE, IF THE APPLICATION PREFERRED BY THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME DOES NOT GET FINALLY SETTLED FOR ANY REASON WHATSOEVER, THEN THE ASSESSEE IS AT LIBERTY TO PREFER MISCELLANEOUS APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF THIS APPEAL AND IN SUCH AN EVENT, THIS APPEAL SHALL GET RESTORED. PAGE | 3 ITA NO. 4429 M UM 2019-M/S UTV SOFTWARE COMMUNICATIONS LTD. 4. THE ASSESSING OFFICER IS DIRECTED TO PASS THE CONSEQUENTIAL ORDER FOR THE APPLICATION PREFERRED BY THE ASSESSEE UNDER VIVAD S E VISHWAS SCHEME AS PER CBDT CIRCULAR NO. 3/2020. 6. IN THE RESULT, ALL THE APPEAL OF THE REVENUE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.04.2 021 SD/- SD/- MAHAVIR SINGH (M. BALAGANESH) (VICE-PRESIDENT) (ACCOUNTANT MEMBER) MUMBAI, DATED: 06.04.2021 SK.PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ) ( / THE CIT(A) 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. ' / GUARD FILE. BY ORDER, //TRUE COPY// (ASSTT.REGISTRAR) ITAT, MUMBAI