SOTC TRAVEL SERVICES P.LTD, MUMBAI V. DCIT RG 3(3)(1), MUMBAI

MA 127/MUM/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8310 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2009-2010
• Appeal Filed On: 10-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J , MUMBAI BEFORE SHRI SAKTIJIT DEY (JM) & SHRI S. RIFAUR RAHMAN (AM) M .A. N O. 127 / MUM /2021 ( ARISING OUT OF ITA N O. 3656 /MUM /201 6 ) ( ASSESSMENT YEAR : 2009 1 0 ) SOTC TRAVELS SERVICE PRIVATE LIMITED, (FO RMERLY KNOWN AS KUONI TRAVEL (INDIA) PRIVATE LIMITED), 8 TH FLOOR, URMI ESTATE, A 95 G.K. MARG, LOWER PAREL (W), MUMBAI - 400013 PAN: AAACS0170L VS. THE DCIT 3(3), AAYAKAR BHAVAN, 6 TH FLOOR, R. NO. 609, MUMBAI - 400020 (APPELLANT) (RESPONDENT) A SSESSEE BY : SHRI JAY BHANSALI (AR) REVENUE BY : MS. USHA GAIKWAD (D R) DATE OF HEARING: 30 /07 /20 21 DATE OF PRONOUNCEMENT: 05 / 0 8 /20 21 O R D E R THE ASSESSEE HAS FILED THE PRESENT APPLICATION SEEKING R ECALL OF ORDER DATED 14.12.2020 PASSED IN ITA NO. 3656/MUM/2016. 2. WE HAVE HEARD SHRI JAY BHANSALI, LEARNED AUTHORIZED REPRESENTATIVE OF TH E ASSESSEE AND MS. USHA GAIKWAD, LEARNED DEPARTMENTAL REPRESENTATIVE. THE APPEAL FILED BY THE ASSESSEE , AS NOTED AB OVE , WAS DISMISSED BY THE TRIBUNAL BY TREATING IT AS WITHDRAWN AFTER CONSIDERING THE LETTER FILED BY LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSESSEE STATING THAT ASSESSEE IN THE PROCESS OF CONSIDERING WHETHER TO AVAIL THE BENEFIT OF VIVAD S E VISHWAS SCHE ME, 2020 . HOWEVER, AS SUBMITTED BY LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSESSEE , AFTER RE - EVALUATING THE DECISION WHETHER TO OPT FOR VIVAD SE VISHWAS SCHEME, 2 M.A. NO . 127/MUM/2021 ASSESSMENT YEAR S : 2009 - 10 2020, T HE ASSESSEE ULTIMATELY DECIDED AGAINST IT AND PREFERRED TO PURSUE THE APPEAL. IN VIEW OF THE FACT THAT THE ASSESSEE HAS DECIDED AGAINST AVAILING THE BENEFIT OF THE VIVAD SE VISHWAS SCHEME, 2020 AND WANTS TO PURSUE THE PRESENT APPEAL , W E ARE INCLINED TO RECALL THE ORDER DATED 15.02.2020 PASSED IN ITA NO. 3656/MUM/2016 AND RESTORE THE APPEAL TO ITS ORIGINAL POSITION. REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE BEFORE THE ASSIGNED BENCH. F RESH DATE OF HEARING OF THE APPEAL SHOULD BE INTIMATED TO BOTH THE PARTIES. 3 . IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.08.2021 . SD/ - SD/ - ( S. RIFAUR RAHMAN ) A CCOUNTANT MEMBER (SAKTIJIT DEY) JUDICIAL MEMBER MUMBAI ; DATED: 05 / 0 8 /2021 ALINDRA, 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// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI