ITO 6 (2)(1), MUMBAI V. CHIRAG MINING WORKS PVT. LTD., MUMBAI

MA 211/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4160 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 21-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 211/MUM/2021 (Arising out of ITA No. 2242/Mum/2019) (ASSESSMENT YEAR: 2011-12) Income Tax Officer, Ward- 6(1)(2), Mumbai Room No. 510, 5 th Floor, Aayakar Bhavan, M. K. Road, Mumbai - 400020 M/s Chirag Mining Works Pvt. Ltd., Flat No. 901, Jeevan Sathi CHS Ltd., C.D. Barfiwala Marg, Juhu Lane, Andheri (West), Mumbai - 400058 [PAN: ABSPR2881H] .................. Vs ................... Appellant Respondent Appearances For the Appellant/Department For the Respondent/ Assessee : : Shri S.N. Kabra None Date of conclusion of hearing Date of pronouncement of order : : 04.03.2022 27.05.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The Revenue has filed the present Miscellaneous Application for rectification of order, dated 04.02.2021, passed in ITA No. 2242/Mum/2017 being appeal filed by the Revenue against order dated 24.01.2019 passed by the Ld. Commissioner of Income Tax (Appeals)- 12, Mumbai pertaining to Assessment Year 2011-12. 2. When the present application was taken up for hearing, none was present for the Assessee. The Ld. Departmental Representative MA No. 211/Mum/2021 Assessment Year: 2011-12 2 submitted the cross-appeals, being ITA 1699/Mum/2019 filed by the Assessee and ITA No. 2242/Mum/2019 filed by the Revenue were disposed off vide common order, dated 04.02.2021, on the ground that the Assessee had opted for Vivad Se Vishwas Scheme. However, the case of the Assessee for the Assessment Year 2011- 12 has not been settled. The Assessee has also not filed any application for restoration and therefore, Revenue has moved the present application for seeking restoration of the appeal filed by Revenue. 3. On perusal of record it is seen that the Assessee has not moved any application for restoration of appeal. Further, even on earlier occasions when the present application was fixed for hearing, none was present to represent the Assessee. Therefore, we proceed to dispose of the present application ex-parte qua the Assessee on the basis of material on record after considering the submission of the learned Departmental Representative. 4. We have perused the order, dated 04.02.2021, disposing off the appeal. The appeals were disposed following the judgment of the Hon’ble Madras High Court in the case of M/s Nannusamy Mohan (HUF) Vs ACIT: TCA No. 372 of 2020 as the Assessee was stated to have opted for Vivad Se Vishwas Scheme. 5. Since, the case of the Assessee for the relevant assessment year has not been settled as per the provisions of Direct Tax Vivad Se Vishwas Act, 2020, the order dated 04.02.2021, is rectified and appeal of the Revenue is restored. 6. The Registry is directed to fix the appeal for hearing in regular course upon intimation to the parties. MA No. 211/Mum/2021 Assessment Year: 2011-12 3 7. In the result, the miscellaneous application is allowed. Order pronounced on 27.05.2022. Sd/- Sd/- (S. Rifaur Rahman) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 27.05.2022 Alindra, PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदिकरण, म ुंबई / ITAT, Mumbai