Jakhotia Polymers Pvt. Ltd., Telangana V. ACIT, CC-26, New Delhi

MA 161/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2712 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 22-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 09-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORESHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. No.161/Del/2021 [Arising out of ITA No.966/Del/2021] Assessment Year: 2010-11 WITH ITA No.966/Del/2021 Assessment Year: 2010-11 M/s. Jakhotia Polymers Pvt. Ltd., 3-6, 323m Basgeerbagh, Hyderabad, Telangana Vs. ACIT, CC-26, New Delhi PAN :AABCJ6660P (Applicant) (Respondent) ORDER PERSAKTIJIT DEY, JM: Captioned application has been filed by the assessee seeking rectification/recall of the order dated 27.08.2021 passed in ITA No. 966/Del/2021. Applicant by Ms. Bharti Sharma, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 23.09.2022 Date of pronouncement 23.09.2022 M.A. No.161/Del/2021 & ITA No.966/Del/2021 AY: 2010-11 2 | P a g e 2. We have heard the parties and perused the materials on record. The corresponding appeal of the assessee was disposed of assuming that the assessee had opted to settle the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. However, it is evident, the assessee had not filed any such declaration under the Vivad Se Vishwas Scheme, 2020 in respect of corresponding appeal pending before the Tribunal. In fact, the assessee had filed declaration under the Vivad Se Vishwas Scheme in respect of appeal pending before learned Commissioner (Appeals) and ignoring that,learned Commissioner (Appeals) decided the appeal on merits. In view of the factual position discussed above, there is a mistake apparent on the face of record in order passed by the Tribunal. Accordingly, we rectify the same by recalling the order dated 27.08.2021 passed in ITA No. 966/Del/2021. It is further evident, accepting assessee’s declaration under the Vivad Se Vishwas Scheme, 2020, the designated authority, in the meanwhile, has issued Form 5 on 09.04.2021. 3. Considering the fact that learned Commissioner (Appeals) has ignored the aforesaid factual position and disposed of assessee’s appeal on merits, we set aside the impugned order of M.A. No.161/Del/2021 & ITA No.966/Del/2021 AY: 2010-11 3 | P a g e learned Commissioner (Appeals) back to his file for facilitating the process of withdrawal of the appeal filed by the assessee 4. In the result, miscellaneous application is allowed and the appeal inITA No.966/Del/2021 is allowed for statistical purposes. Order pronounced in the open courton 23 rd September, 2022 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 23 rd September, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi