MEHUL PRAKASH MEHTA, MUMBAI V. ITO, W-27(1)(1), MUMBAI

MA 244/MUM/2023

AI Insights

The case involves Mr. Mehul Prakash Mehta, the appellant, who sought the recall of an earlier Tribunal order dated 11.02.2021 concerning ITA No. 944/MUM/2019 for the assessment year 2009-10. The original appeal was dismissed as the assessee opted for dispute resolution under the Vivad Se Vishwas (VSV) Scheme, with a provision to restore the appeal if the decision favored the assessee. The assessee's application under the VSV Scheme was later rejected due to non-deposit of the determined tax, prompting the filing of the Miscellaneous Application to recall the Tribunal's earlier order. The Tribunal admitted the application, acknowledging the rejection of the VSV Scheme application, and allowed the recall to decide the appeal on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123329 (ITAT-NA)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Mumbai
• Next Hearing Date: 08-06-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2023
• Laws Referred To: Vivad Se Vishwas Scheme
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) M.A. No. 244/MUM/2023 (Arising out of ITA No. 944/MUM/2019) Assessment Year: 2009-10 Mr. Mehul Prakash Mehta, 401/402 Mahalaxmi Apartment, 16, Akash 90 Feet Road, Nath Pant Road, Ghatkopar (E), Mumbai-400077. Vs. ITO Ward 27(1)(1), Room No. 420, 4 th floor, Tower No. 6, Vashi Railway Complex, Vashi Navi Mumbai-400703. PAN No. AGHPM 8335 M Appellant Respondent Assessee by : None Revenue by : Mr. Harmesh Lal Date of Hearing : 09/06/2023 Date of pronouncement : 11/08/2023 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the assessee is seeking recall of the order of the Tribunal dated 11.02.2021 passed in ITA No. 944/Mum/2019. 2. Before us, none attended despite notifying the assessee through speed post. The Registry has pointed out a delay of 598 days inn filing this Miscellaneous Application. However, in the application, the assessee has submitted that order of the Tribunal was received on 30.01.2023 and therefore, the Miscellaneous Application filed on 15.02.2023 is well within the prescribed period of six months from the date of the Miscellaneous Application is admitted for adjudication. 3. We find that the Tribunal in order dated 11.02.2021 944 & 945/Mum/2019 assessment year 2009 dismissed the appeal assessee opted for resolution of the dispute under Vishwas (VSV)Scheme the appeal in the event the declaration is not found in favour of the assessee and t was given liberty for filing 3.1 Before us, by way of this Miscellaneous Application, the assessee is seeking recall of the appeal in ITA No. 944/Mum/2019 on the ground that assessee could not deposit the tax determined under VSV Scheme and therefore his application under said scheme has been rejected and the relevant appeal. 3.2 We have perused the relevant material on record and heard objection of the Ld. Departmental Representative (DR). In our opinion, since the Vivad Se Vishwas Scheme application of the application, the assessee has submitted that order of the Tribunal was received on 30.01.2023 and therefore, the Miscellaneous Application filed on 15.02.2023 is well within the prescribed period of six months from the date of the service of the order. Accordingly, the Miscellaneous Application is admitted for adjudication. We find that the Tribunal in order dated 11.02.2021 944 & 945/Mum/2019 disposed off two appeals of the assessee for assessment year 2009-10 and 2011-12. The Tribunal in the dismissed the appeals of the assessee on the ground that the assessee opted for resolution of the dispute under Scheme”,with liberty to the assessee for restoration of the appeal in the event the ultimate decision on ound in favour of the assessee and t filing application for restoration of the appeal. Before us, by way of this Miscellaneous Application, the recall of the appeal in ITA No. 944/Mum/2019 on the ground that assessee could not deposit the tax determined Scheme and therefore his application under said scheme has been rejected and thus the assessee seek restoration of We have perused the relevant material on record and heard objection of the Ld. Departmental Representative (DR). In our opinion, since the Vivad Se Vishwas Scheme application of the Mr. Mehul Prakash Mehta 2 M.A No. 244/Mum/2023 application, the assessee has submitted that order of the Tribunal was received on 30.01.2023 and therefore, the Miscellaneous Application filed on 15.02.2023 is well within the prescribed period the service of the order. Accordingly, the Miscellaneous Application is admitted for adjudication. We find that the Tribunal in order dated 11.02.2021 in ITA No. two appeals of the assessee for 12. The Tribunal in the order of the assessee on the ground that the assessee opted for resolution of the dispute under “Vivad Se liberty to the assessee for restoration of ultimate decision on (VSV) scheme ound in favour of the assessee and the assessee application for restoration of the appeal. Before us, by way of this Miscellaneous Application, the recall of the appeal in ITA No. 944/Mum/2019 on the ground that assessee could not deposit the tax determined Scheme and therefore his application under said the assessee seek restoration of We have perused the relevant material on record and heard objection of the Ld. Departmental Representative (DR). In our opinion, since the Vivad Se Vishwas Scheme application of the assessee has been rejected, t restoration and to be decided on merit. In view of the facts, we recall the appeal of the assessee and direct the Registry to fix for hearing before regular intimate date of the hearing 4. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on Sd/ (AMIT SHUKLA JUDICIAL MEMBER Mumbai; Dated: 11/08/2023 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// ee has been rejected, the Appeal of the assessee is restoration and to be decided on merit. In view of the facts, we recall the appeal of the assessee and direct the Registry to fix for regular bench. The Registry shall accordingly date of the hearing to parties. , the Miscellaneous Application of the assessee is nounced in the open Court on 11/0 Sd/- AMIT SHUKLA) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Mr. Mehul Prakash Mehta 3 M.A No. 244/Mum/2023 he Appeal of the assessee is eligible for restoration and to be decided on merit. In view of the facts, we recall the appeal of the assessee and direct the Registry to fix for shall accordingly , the Miscellaneous Application of the assessee is /08/2023. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai