M/S. NANDA NAGAR INDUSTRIAL ESTATE,KASHIPUR V. ITO, KASHIPUR

MA 18/DDN/2022

AI Insights

The case involves Nand Nagar Industrial Estate, the appellant, against the Commissioner of Income Tax, Haldwani, the respondent. The appellant filed Miscellaneous Applications (MA) for the assessment years 2007-08 to 2009-10 and 2011-12, seeking to recall the orders passed by the Co-ordinate Bench which had dismissed their appeals under the Vivad Se Vishwas Scheme, 2020. The dismissal was initially due to the settlement of disputes under the said scheme. However, the disputes remained unsettled as the appellant failed to deposit the full amount demanded in Form 3, leading to the non-issuance of Form No. 5 by the PCIT. The Tribunal found that the conditions for recalling the orders were met, as the disputes were not settled, and thus allowed the recall of the orders.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783188 (ITAT-DEHRADUN)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 24-11-2022
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No.16/DDN/2022 (Arising out of ITA No.1750/Del/2012) ASSESSMENT YEAR: 2007-08 MA No.17/DDN/2022 (Arising out of ITA No.1751/Del/2012) ASSESSMENT YEAR: 2008-09 MA No.18/DDN/2022 (Arising out of ITA No.6122/Del/2012) ASSESSMENT YEAR: 2009-10 MA No.19/DDN/2022 (Arising out of ITA No.3211/Del/2018) ASSESSMENT YEAR: 2011-12 Nand Nagar Industrial Estate, Ram Nagar Road, Kashipur. PAN: AAAAN4391A Vs. Commissioner of Income Tax, Haldwani. (Appellant) (Respondent) O R D E R PER MANISH AGARWAL, AM: These Miscellaneous Applications (MA in short) are filed by the assessee against the common order passed by the Co-ordinate Bench for Assessment Years 2007-08 to 2009-10 and Assessment Year 2011-12 dated 24.11.2021 the appeals of the assessee were dismissed being withdrawn as the disputes for all the assessment years stood settled by the assessee under Vivad Se Vishwas Scheme, 2020 (VSVS, in short). In the said order, further liberty was granted to the Assessee by None Department by Shri A.S. Rana, Sr. DR Date of hearing 08.08.2025 Date of pronouncement 06.11.2025 Printed from counselvise.com 2 MA Nos. 16 to 19/DDN/2022 Nand Nagar Industrial Estate vs. CIT assessee in case to recall the orders as Form-3 were pending before the Department. 2. In the petitions filed before us for all the years, the assessee failed to deposit the full amount as demanded in Form 3 and therefore, Form No. 5 was not issued by the ld. PCIT and dispute in all the years is not settled. It is, therefore, requested to recall the orders of the coordinate bench for all the captioned years as the dispute sis still pending. 3. On the other hand, the Ld. Sr. DR has not objected to the objection filed. 4. Heard both the parties. From the perusal of the order of the Co-ordinate Bench, we find that in the Co-ordinate Bench has granted the liberty to the assessee for recalling of the order in case the dispute is not settled in VSVS, 2020. Accordingly, we allow the MA filed by the assessee for all the assessment years and recall the order of the Co-ordinate Bench dated 24.11.2021. The Registry is directed to fix the appeals for all the assessment years before the Co-ordinate Bench on 08.12.2025. No separate notices will be issued to the parties. 5. In the result, all the Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open Court on 06.11.2025. Sd/- Sd/-/- /- (YOGESH KUMAR U.S.) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06 .11.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR ITAT, DEHRADUN Printed from counselvise.com "