M/s. Suprabha Construction Co. Pvt.Ltd, Nashik V. Assistant Commissioner of Income tax, Nashik

MA 21/PUN/2023

AI Insights

The case involves M/s. Suprabha Construction Co. Pvt. Ltd., which filed a Miscellaneous Application against an earlier Tribunal order that dismissed their appeal as withdrawn under the Vivad Se Vishwas Scheme. The dismissal was due to the company's failure to pay the requisite taxes to finally avail the benefits of the scheme. The Tribunal, referencing Section 6(b) of The Direct Tax Vivad Se Vishwas Act, 2020, which states that if a declarant violates any conditions of the scheme, all proceedings and claims withdrawn under the scheme shall be revived, decided to recall the earlier order and set a new date for hearing the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137898 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: A
• Next Hearing Date: 06-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2023
• Laws Referred To: The Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Miscellaneous Application No.21/PUN/2023 (arising out of ITA No.888/PUN/2017) Assessment Year : 2012-13 M/s. Suprabha Construction Co. Pvt. Ltd., 8, Patil Lane No.4, Kamal Residency, Off College Road, Nashik – 422 005 PAN : AALCS1811K Vs. ACIT, Circle-II, Nashik (Applicant) (Respondent) Assessee by : Shri Sanket Joshi Revenue by : Shri Ramnath P. Murkunde Date of Hearing : 07-07-2023 Date of Pronouncement : 10-07-2023 ORDER PER R.S.SYAL, VP : The above Miscellaneous application by the assessee is directed against the order of the Tribunal dated 21-12-2020 passed in ITA No.888/PUN/2017 dismissing the appeal of the assessee as ‘withdrawn’ because of the declaration filed under the Vivad Se Vishwas Scheme. 2. The ld. AR contended that the assessee failed to finally avail the benefit of the Scheme because of its inability to pay the requisite taxes. A prayer was made for restoration of the M.A.No.21/PUN/2023 M/s. Suprabha Construction Co. Pvt. Ltd., 2 appeal. Necessary affidavit from the director of the company in this regard has also been placed on record. 3. Having heard the rival submissions and gone through the relevant material on record, it is seen as an admitted position that the assessee filed petition for settlement of the dispute under The Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter called `the Act’). It was pursuant to such filing of the application and section 4 of the Act that the appeal was dismissed as withdrawn. In the absence of the assessee fulfilling the requisite condition of making the payment, the application got rejected. Section 6 of the Act provides that: `The declaration under sub-section (1) shall be presumed never to have been made, if ... (b) the declarant violates any of the conditions referred to in this Act. . . . . . . . .and in such cases, all the proceedings and claims which were withdrawn under section 4 and all the consequences under which the Income-tax Act against the declarant shall be deemed to have been revived’. In the light of section 6 (b) of the Act, it is apparent that if the requisite conditions concerning the declaration are not fulfilled, all the proceedings which were withdrawn shall be deemed to have been revived. In the present case, the assessee M.A.No.21/PUN/2023 M/s. Suprabha Construction Co. Pvt. Ltd., 3 violated the requisite condition of paying the due taxes and thus gets covered u/s.6 of the Act. In the light of the directive of this provision, the impugned order, dismissing the appeal of the assessee as withdrawn, is required to be and is hereby recalled. As announced in the open court, the appeal will be taken up for hearing on 16-08-2023. No separate notice of hearing need be sent to the parties. 4. In the result, the Miscellaneous Application is allowed. Order pronounced in the Open Court on 10 th July, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 10 th July, 2023 Satish आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT-2, Nashik 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune; 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M.A.No.21/PUN/2023 M/s. Suprabha Construction Co. Pvt. Ltd., 4 Date 1. Draft dictated on 07-07-2023 Sr.PS 2. Draft placed before author 07-07-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *