Raman Kumar Kapur, New Delhi V. ACIT, New Delhi

MA 122/DEL/2020

AI Insights

The case involves Sh. Raman Kumar Kapur, the proprietor of Ramtex Overseas Corp., who sought the recall/rectification of an earlier tribunal order dismissing his appeal ex-parte. The appeal was initially dismissed due to the absence of the assessee or any adjournment request. Subsequently, the assessee settled the dispute under the Direct Tax Vivad Se Vishwas Act, 2020, and received Form 5, but this was not communicated to the Tribunal before the ex-parte decision. The Tribunal, upon learning of the settlement, allowed the withdrawal of the appeal, thus modifying the previous order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300700 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 08-06-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 11-03-2020
• Laws Referred To: Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, VICE PRESIDENT M.A. No.122/Del/2020 [Arising out of ITA No.3383/Del/2017] Assessment Year: 2008-09 Sh. Raman Kumar Kapur, Prop. Ramtex Overseas Corp., 9, Raj Niwas Marg, New Delhi Vs. ACIT, Circle-36(1), New Delhi PAN :AAJPK1989M (Applicant) (Respondent) ORDER Captioned application has been filed by the assessee seeking recall/rectification of order dated 13 th December, 2019 passed in ITA No. 3383/Del/2017. 2. We have heard the parties and perused the materials on record. From the facts on record, it is observed, the corresponding appeal of the assessee was fixed for hearing before the Tribunal Applicant by Sh. Bharat Anand, Advocate Respondent by Ms. Mrinal Kumar Dass, Sr. DR Date of hearing 09.06.2023 Date of pronouncement 30.06.2023 M.A. No.122/Del/2020 2 | P a g e on 03.12.2019. Since, neither there was any representation on behalf of the assessee, nor any application seeking adjournment on the date fixed, the Bench proceeded to dispose of the appeal ex-parte qua the assessee. While doing so, the Tribunal decided the appeal on merits by dismissing it. It is the say of the assessee before us that during the pendency of the appeal before the Tribunal, the assessee has filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020 and accepting assessee’s declaration, the competent authority has issued Form 5. Thus, he submitted, since the dispute was settled under the Direct Tax Vivad Se Vishwas Act, 2020, the appeal was required to be withdrawn. He submitted, since, the appeal was decided ex parte in absence of the assessee, the assessee could not bring all these facts to the notice of the Tribunal. Thus, learned counsel submitted that the order may be recalled to facilitate withdrawal of the appeal by the assessee. 3. Having considered rival submissions and perused the materials on record, we are of the view that, since, the dispute arising in the corresponding appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020, there is no need for the assessee to continue the appeal. However, since these facts were M.A. No.122/Del/2020 3 | P a g e not brought to the notice of the Tribunal, the appeal was dismissed on merits. 4. Be that as it may, considering the factual position emerging on record, we allow assessee’s prayer to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn. Thus, the appeal order dated 13 th December, 2019 is modified to this extent. 5. In the result, miscellaneous application is allowed, as indicated above. Order pronounced in the open court on 30 th June, 2023 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT VICE PRESIDENT Dated: 30 th June, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi