DCIT-1(1)(1), Mumbai V. M/S HINDUSTAN PETROLEUM CORPORATION LTD., Mumbai

MA 17/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4819 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2014-2015
• Appeal Filed On: 20-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.K. BGCHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER MA No. 17 to 19/Mum./2022 IN ITA No. 3913, 4579 and 3911/Mum./2019 (Assessment Years : 2014–15 and 2015-16) Dy. Commissioner of Income Tax Circle–1(1)(1), Mumbai ................ Applicant v/s Hindustan Petroleum Corporation Petroleum House, 17 Tata Road Churchgate, Mumbai 400 020 PAN – AAACH1118B ................ Respondent Assessee by : None Revenue by : Shri B.K. Bgchi, Sr. A.R. Date of Hearing – 01.04.2022 Date of Order – 07/04/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. By way of these Miscellaneous Applications, the Revenue seeks recall of the impugned consolidated order dated 15.02.2021, passed by the Tribunal in Revenue’s appeals cited supra for hearing on merit. 2. When the case was called for hearing neither the respondent assessee nor any of its authorised representatives appeared before us to M/s. Hindustan Petroleum Corporation MA No. 17 to 19/Mum./2022 Page | 2 assist this Bench for disposing off the applications filed by the Revenue. However, we proceed to dispose off these applications filed by the Revenue after hearing the learned Departmental Representative and on the basis of material available on record. 3. During the course of hearing, the learned Departmental Representative (“learned D.R.”) submitted that the corresponding appeals being ITA nos. 3911/Mum./2019, 3913/Mum./2019 and 4579/Mum./ 2019, came up for hearing on 15.02.2021, and the Tribunal had dismissed the appeals filed by the Revenue as withdrawn on the basis that the assessee had opted for DTVSVS. The learned D.R. further submitted that the assessee has neither made any payment by due date as per Form no.3, nor filed the Form no.4. The learned D.R. accordingly prayed that since the assessee has not complied with the conditions of DTVSVS, therefore, the order dated 15.02.2021, be recalled for hearing of Revenue’s appeals on merit. 4. Having heard the learned D.R. and having perused the material on record, we find that vide consolidated order dated 15.02.2021, the Co- ordinate Bench had dismissed cross-appeals filed by the assessee and Revenue being ITA nos.3911/Mum./2019, 3913/Mum./2019, 4579/ Mum./2019, 3195/Mum./2019 and 3196/Mum./2019 as withdrawn on the ground that the assessee had opted for DTVSVS. We, further, find that the assessee had filed Miscellaneous Application nos.253 to 257/Mum./ M/s. Hindustan Petroleum Corporation MA No. 17 to 19/Mum./2022 Page | 3 2021, for recall of the consolidated order dated 15.02.2021, passed by the Co-ordinate Bench in the aforesaid cross-appeals, as the assessee had decided not to proceed with the settlement under DTVSVS and accordingly not paid the tax as per Form-3. Consequently, the Co- ordinate Bench, vide its order dated 28.01.2022 allowed all the Miscellaneous Application nos.253 to 257/Mum./2021 filed by the assessee and recalled its earlier order dated 15.02.2021 and restored the cross appeals being ITA nos. 3911/Mum./2019, 3913/Mum./2019, 4579/Mum./2019, 3195/Mum.2019 and 3196/Mum./2019, for adjudication on merit, by observing as under: “4. Submissions made by both sides heard. The assessee is seeking recall of order dated 15/02/2021, vide which the appeals of Revenue in ITA no.3911/Mum./2019 (A.Y. 2015–16), ITA no.3913/Mum./2019 & 4579/Mum//2019 (A.Y. 2014–15) and appeals of the assessee in ITA no.3195/Mum./2019 (A.Y. 2014–15) and ITA no.3196/Mum./2019 (A.Y. 2015–16) were dismissed/dismissed as withdrawn, as the assessee had expressed its intention to settle the dispute under VSVS. At the time of hearing of appeals, the assessee had also furnished copy of Form–3 issued under VSVS to substantiate that declaration filed by the assessee ss has been accepted by the Designated Authority. Subsequently, the assessee decided not to settle the claim under VSVS and contest the additions in appeal before the Tribunal, hence, the amount as specified in Form–3 was not paid. Under VSVS if the amount is not paid as per Form–3, then declaration made in Form–1 is treated as void and deemed never to have been made. Thus, in view of above, the order of Tribunal dated 15/02/2021 in ITA no.3913, 3195 & 4579/Mum./2019 for assessment year 2014–15 and in ITA no.3911 & 3196/Mum./2019 for assessment year 2015–16 is recalled and the aforesaid appeals are restored to their original number for adjudication on merits.” 5. From the record of the Registry, we find that all the cross-appeals being ITA nos. 3911/Mum./2019, 3913/Mum./2019, 4579/Mum./2019, 3195/Mum./2019 and 3196/Mum./2019 are listed for hearing on merits M/s. Hindustan Petroleum Corporation MA No. 17 to 19/Mum./2022 Page | 4 on 19.04.2022. As a result, the present Miscellaneous Applications filed by the Revenue become infructuous and are liable to be dismissed. 6. In the result, the Miscellaneous Applications by the Revenue are dismissed. Order pronounced in the open court on 07/04/2022 Sd/- S. RIFAUR RAHMAN ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 07/04/2022 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The CIT(A); (4) The CIT, Mumbai City concerned; (5) The DR, ITAT, Mumbai; (6) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Assistant Registrar ITAT, Mumbai