RAJ DOSHI EXPORTS P.LTD, MUMBAI V. DCIT CC 8(4), MUMBAI

ITA 4796/MUM/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5565 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 18-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIKHIL CHOUDHARY
• Assessee Lawyers: AASHITA JAIN
• Keywords: Question of law; Competent authority; Condonation of delay
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , H BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH , JM ITA NO. 4796 /MUM/ 20 16 ( ASSESSMENT YEAR : 2011 - 12 ) M/S. RAJ DOSHI EXPORTS PVT. LTD., DAULAT BHUVAN, GROUND FLOOR 407, KALBADEVI ROAD MUMBAI 400 002 VS. DCIT - CC - 8(4) (ERSTWHILE DCIT CC - 47), MUMBAI PAN/GIR NO. AAACR7411F (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY MS. AASHITA JAIN REVENUE BY SHRI NIKHIL CHOUDHARY DATE OF HEARING 02 / 02 /202 1 DATE OF PRONOUNCEMENT 02 / 02 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 4796/MUM/2016 FOR A.Y. 2011 - 12 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 50, MUMBAI IN APPEAL NO. CIT(A) - 50/IT - 528/2014 - 15 DAT ED 29/04/2014 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S. 153A R.W.S. 143(3)OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED ITA NO . 4796/MUM/2016 M/S. RAJ DOSHI EXPORTS P. LTD 2 30/03/2014 BY THE LD. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 47, MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). 2. THE LD. COUNSEL FOR THE ASSESSEE MS. AASHITA JAIN STATED THAT ASSESSEE HAD ALREADY AVAILED V IVAD S E VISHWAS 2020 SCHEME AND FILED NECESSARY DECLARATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILAB LE ON RECORD. WE FIND THAT ASSESSEE HAD ALREADY AVAILED VIVAD SE VISWAS SCHEME 2020 AND FILED NECESSARY DECLARATION . 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 NAN NUSAMY MOHAN (HUF) VS. ACIT IN T.C.A. NO.372 OF 2020 DATED 16.10.2020, WHEREIN HON'BLE HIGH COURT AFTER CONSIDERING THE INTENTION OF THE ASSESSEE TO AVAIL THE BENEFIT OF VIVAD SE VISWAS SCHEME - 2020 (VSV SCHEME) , HAD DISMISSED THE APPEAL BY OBSERVING IN P ARA 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 RESTORAT ION, THE 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/ DECLA RATION 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. 9. WITH THIS DECLARATION, THE TAX CASE APPEAL STANDS D ISPOSED OF WITH THE AFOREMENTIONED LIBERTY AND CONSEQUENTLY THE SUBSTANTIAL QUESTION OF LAW ARE LEFT UPON. NO COSTS. ITA NO . 4796/MUM/2016 M/S. RAJ DOSHI EXPORTS P. LTD 3 2 . 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 RESTORE D IN THE 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, TH E ASSESSEE 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. 3 . IN VIEW OF THE AFORESAID OBSERVATIONS, WE DISMISS TH IS APPEAL 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. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 02 / 02 /202 1 . SD/ - ( AMARJIT SINGH ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 02 / 02 / 2021 KARUNA , SR.PS ITA NO . 4796/MUM/2016 M/S. RAJ DOSHI EXPORTS P. LTD 4 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTR AR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//