Sri. K. Satish Kumar, Bengaluru V. The Additional Commissioner Of Income Tax, Range-9, Bangalore

MA 157/BANG/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4779 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 27-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 157/Bang/2021 (in ITA No. 1988/Bang/2016) Assessment Year : 2007-08 Sri K. Satish Kumar, # 164, 1 st Block, RMV 2 nd Stage, Bangalore – 560 094. PAN: ACZPK8076F Vs. The Addl. Commissioner of Income Tax, Range – 9, Bangalore. APPELLANT RESPONDENT Assessee by : Shri Ravi Shankar, Advocate Revenue by : Shri Priyadarshi Mishra, Addl. CIT (DR) Date of Hearing : 18-03-2022 Date of Pronouncement : 11-04-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petition is filed by the assessee seeking recall of the order dated 09/10/2020, passed by this Tribunal. It is submitted that, the assessee opted for VSV Scheme 2020, pursuant to which this Tribunal dismissed the above appeal filed by the assessee as withdrawn. 2. It is submitted that, the assessee could not make the payment of the disputed tax under the scheme and therefore the application filed by the assessee under the VSV Scheme is deemed to have been not filed in terms of section 4(6) of the VSV scheme 2020. Page 2 of 2 M.P. No. 157/Bang/2021 (in ITA No. 1988/Bang/2016) 3. As per the liberty granted by the Tribunal vide order dated 09/10/2020, the present appeal has to be revived to be disposed off on merits. We have perused the submissions advanced by both sides, based on records placed before us. 4. This Tribunal granted liberty to the assessee in the impugned order to approach this Tribunal to recall the order under section 254(2) of the ACT in the event, the assessee opts out of the VSV scheme. 5. Accordingly based on the submission of the Ld.AR, we recall the order dated 09/10/2020, for being decided on merits. Registry is directed to place the appeal for hearing in due course. Notice of hearing may be issued to both sides. Accordingly, the miscellaneous application filed by the assessee stands allowed. Order pronounced in the open court on 11 th April, 2022. Sd/- Sd/- (B.R. BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 11 th April, 2022. /MS / Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore