M/S SAHAJ ANKUR DEVELOPERS , MUMBAI V. DY CIT 3 (4) , MUMBAI

MA 14/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3865 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 13-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

म ु ंबई ठ “एस एम स ” स , स सम! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER MA NO.14/MUM/2022 [ Arising out of ITA NO.332/MUM/2020(A.Y.2013-14) ] M/s. Sahaj Ankur Developers, B-301, Sorrento Building, Besant Road, Santacruz(W), Mumbai 400 054 PAN: ABWFS-2944-L ..... " # /Applicant बन म Vs. Dy. CIT, Central Circle – 3(4), Room No.1915, 19 th Floor, Air India Building, Nariman Point, Mumbai – 400 021. ..... " & /Respondent " # ' / Applicant by : Ms. Rashmi Vyas " & ' /Respondent by : Shri T. Shankar स ु न ई ( & / Date of hearing : 25/03/2022 )*+ ( & / Date of pronouncement : 20/06/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee with a prayer to recall order of the Tribunal dated 22/06/2021, whereby appeal of the assessee was dismissed on the ground that the assessee has filed declaration under 'Vivad Se Vishwas Scheme, 2020'( in short 'VSVS'). 2 MA NO.14/MUM/2022 2. Ms. Rashmi Vyas appearing on behalf of the assessee submitted that the assessee had opted for settling the dispute under ‘VSVS’. Accordingly, the assessee vide e-mail dated 21/06/2021 conveyed that From No.3 has been received, hence, want to withdraw appeal. However, the assessee could not make payment of the amount as mention in Form No.3 by the Designated Authority under ‘VSVS’, therefore, the assessee now wishes to revive the appeal for adjudication on merits. 3. Shri T. Shankar representing the Department raised no objection for recalling of the order dated 22/06/2021. 4. Both sides heard. The assessee had conveyed its intention to settle the dispute under ‘VSVS’. Consequently, as per the request of assessee the appeal was dismissed as withdrawn. Now, that the assessee has not been able to settle the dispute under ‘VSVS’, the assessee is seeking revival of the appeal. In the light of the facts mentioned above, the order dated 22/06/2021 is recalled and the appeal of assessee is restored to its original number. The Registry is directed to fix the appeal for fresh hearing before regular Bench on 10/08/2022 after notice to both sides. 5. In the result, Miscellaneous Application is allowed. Order pronounced in the open Court on Monday the 20 th day of June 2022 Sd/- (VIKAS AWASTHY) स /JUDICIAL MEMBER म ु ंबई/ Mumbai, , न ं /Dated 20 /06/2022 Vm, Sr. PS(O/S) 3 MA NO.14/MUM/2022 े Copy of the Order forwarded to : 1. #/The Appellant , 2. " & / The Respondent. 3. ु -&( )/ The CIT(A)- 4. ु -& CIT 5. 0 1 " & न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 1 34 5 6 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai