CITI, CIRCLE-1, KALYAN V. SHRI KETANKUMAR JAYANTIBHAI PATEL, MUMBAI

MA 16/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4421 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 17-01-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M.A. No.16/Mum/2022 (Arising out of ITA No.5498/Mum/2019 (Asse ssment Year :2009-10) Dy. Commissioner of Income Tax Circle-I 2 nd Floor, Mohan Plaza Building, Wayle Nagar Khadakpada, Kalyan West Mumbai-421 301 Vs. Shri Ketankumar Jayantibhai Patel Prop. Of M/s. Unique Chemoplant Equipments Plot No.B-76, Addl. MIDC Ambernath Indl. Estate Anand Nagar, Ambarnath East Mumbai – 421 506 PAN/GIR No.ABUPP7639R (Appellant) .. (Respondent) Revenue by Shri Tejinder Pal Singh Assessee by None Date of Hearing 01/04/2022 Date of Pronouncement 09/05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): By virtue by this Miscellaneous Application, we find that the Revenue is seeking to recall order passed by this Tribunal for A.Yrs. 2009- 10 and 2010-11 on 16/03/2021 on the ground that assessee had settled the dispute under „Vivad Se Vishwas Scheme‟ but in para 3 of the Tribunal Order dated 16/03/2021, this Tribunal had stated that in case if the MA No. 16/Mum/2022 Shri Ketan Kumar J Patel 2 assessee‟s declaration under VSV scheme is not accepted by the Revenue and had not attained finality for any reason whatsoever, liberty was granted to the assessee to file Miscellaneous Application for restoration of the appeals. This is factually incorrect as the appellant before us was the revenue and not the assessee. Hence, in all fairness, this Tribunal should have granted the liberty only to the Revenue to prefer Miscellaneous Application in the event of assessee‟s application for Vivad Se Vishwas scheme not attaining finality. This error was rightly pointed out by the ld. DR before us and hence, we are inclined to accept the Miscellaneous Applications of the Revenue and modify Para 3 of the order passed by this tribunal dated 16/03/2021 as under:- “3. In view of this, we hereby treat these appeals pending before us as dismissed and withdrawn with a liberty given to the Revenue to get the appeals restored in the event that assessee‟s declaration made under “Vivad Se Viswas Scheme 2020” is declared bad in law in future for any reason whatsoever.” 2. Accordingly, Miscellaneous Applications of the Revenue is hereby allowed and the order passed by this Tribunal stands modified as above. 3. In the result, Miscellaneous Application of the Revenue is allowed. Order pronounced on 09/05/2022 by way of proper mentioning in the notice board. Sd/- (VIKAS AWASTHY) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 09/ 05 /2022 KARUNA, sr.ps MA No. 16/Mum/2022 Shri Ketan Kumar J Patel 3 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//