AJMERA PHARMASURE LTD, MUMBAI V. DCIT CC 2(2) , MUMBAI

MA 175/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3599 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 12-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA No 175/Mum/2021 In ITA No 1136/Mum/2020 Assessment year: 2011-12 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'A' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep Singh Karhail (Judicial Member)] MA No 175/Mum/2021 In ITA No 1136/Mum/2020 Assessment year: 2011-12 Ajmera Pharmasure Ltd., ...................... Appellant 4 th Floor, Ajmera House, Pathakwadi, L. T Marg, Mumbai 400 002 [PAN: AAACA3801C] Vs. Deputy Commissioner of Income Tax, Central Circle 2(2) Mumbai .................. Respondent Appearances by None for the applicant Mehul Jain for the respondent Date of concluding the hearing : May 27, 2022 Date of pronouncement the order : July 11, 2022 ORDER Per Pramod Kumar, VP: 1. By of this miscellaneous application the assessee applicant seeks a recall of the order dated 30.07.2021, on the ground that it was on account of an inadvertent mistake committed by the assessee, with respect to the appeal no. 1136/Mum/2020, that the appeal was dismissed as withdrawn on the ground of the matter having being settled under the Vivad se Vishwas Scheme 2020. That the contention of the assessee applicant is as follows: 3. The Applicant submits that the Applicant has opted for the Direct Tax Vivas se Vishwas Act, 2022 (‘the Scheme’) for A.Y. 2012-2013 [ITA No. 1137/Mum/2020] and not for A.Y 2011-12 [ITA No. 1136/Mum/2020], which matter for fixed for hearing on 30.07.2021. The appeal number mentioned in the letter requesting for withdrawal of the appeal was mistakenly mentioned as ITA No 1136/Mum/2020 instead of the correct appeal number as ITA No. 1137/Mum/2020 for A.Y. 2012-13. As such, the appeal for A.Y. 2011-2012 was posted for hearing on 30.07.2021 instead of appeal for A.Y. 2012-13 for which the Applicant has actually opted under the Scheme. MA No 175/Mum/2021 In ITA No 1136/Mum/2020 Assessment year: 2011-12 Page 2 of 2 4. As such, the Applicant requests Your Honour to grant us liberty to revive the appeal for A.Y. 2011-2012 [ITA No. 1136/Mum/2020], which appeal has been mistakenly dismissed on the ground that the Applicant has opted for the Scheme for the appeal for A.Y 2011-2012 instead of A.Y 2012-13. 2. The learned Departmental Representative does not oppose the submissions so made by the assessee applicant in the present application. It is accordingly submitted that the revenue has no objection to be impugned order being recall for adjudication on merits. 3. In view of the above discussions and in view of the fact that apparently on account of an inadvertent mistake the appeal was dismissed as withdrawn under the Vivad se Vishwas Scheme 2020, we deem it fit and proper to recall the impugned order and direct the registry to fix it for hearing on the merits in the second week August 2022. Ordered, accordingly. 4. In the result, miscellaneous application is allowed in the terms indicated above. Pronounced in the open court today on the 11 th July, 2022. Sd/- Sd/- Sandeep Singh Karhail Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 11 th July, 2022 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/ Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai