ITO 8 (2)(4), MUMBAI V. M/S SUN COLORANTS PVT LTD., MUMBAI

MA 245/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5400 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 10-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI. BEFORE SHRI PROMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER MA No. 245/Mum/2021 (A.Y 2009-10) (in ITA No. 6469/Mum/2019) The ITO 8(2)(1 ), Roo m No. 622, 6 t h Floo r, Aayakar Bhavan, MK Road , Mumbai – 400 020. बनाम/ Vs. M/s Sun Colorants Pvt Ltd 1 42/9, Ashalya, 2 n d Floo r, Sio n West, Mu mbai – 4 00022 ./ज आइआर ./PAN/GI R No. : AACCS7533D ( /Appellant) . . ( / Respondent) र / Appellant by : Mr.Milind Chavan .DR र /Respondent by : None. र / D a t e o f H e a r i n g 17/12/2021 !"# र /D a t e o f P r o n o u n c e m e n t 06/01/2022 आद श / O R D E R PER PAVAN KUMAR GADALE - JM: The revenue has filed the Miscellaneous Application (M.A) seeking recall of the Hon’ble Tribunal order in ITA No. 6469/Mum/2019 dated 01.04.2021. 2. At the time of hearing, none appeared on behalf of the assessee. In the revenue appeal ITA No. 6469/Mum/2019, the assessee has filed an application opting for VSVS 2020, whereas the Honble Tribunal has dismissed the revenue MA No.245 /Mum/2021 - 2 - appeal as withdrawn subject to a rider that in the unlikely event the matter is not being resolved under the Vivad se Vishwas Scheme(VSVS) then, the revenue shall have liberty to approach the Tribunal for restoration of the appeal. The Ld. DR submitted that the Hon’ble Tribunal has dismissed the appeal on 01.04.2021 as the assessee has opted for VSVS 2020 and filed the Form No. 1 and 2 under VSVS 2020 and awaiting for Form No. 3 from Income Tax Department. 3. The Ld.DR submitted that the assessee is not eligible for opting VSVS 2020. Whereas the prosecution u/s 276C(1) and 276C(2)(ii) r.w.s 278B of the I T Act has been filed in the court of Hon’ble Addl. Chief Metropolitan Magistrate, 38 th Court, Mumbai vide criminal case No. 1336/SW/2018 and is pending. The Ld. DR substantiated the submissions with the material evidences/documents filed before the court. 4. We on perusal of the facts and submissions of the Ld. DR, find that the revenue has filed the criminal case against the assessee which is prima-facie evident from the documents. We are of the opinion that the assessee is not eligible for opting for VSVS 2020 and the Ld.DR has confirmed that Form.no.3 is not issued by the Income Tax MA No.245 /Mum/2021 - 3 - Department to the assessee. We considering the facts and circumstances, recall the order passed by the Hon’ble Tribunal dated 1-4-2021 and direct the registry to post the appeal for hearing in the regular course and inform both the parties. Accordingly, we allow the Miscellaneous Application(M.A) . 5. In the result, the Miscellaneous Application filed by the revenue is allowed. Order pronounced in the open court on 06.01.2022 Sd/- Sd/- (VICE PRESIDENT) (PAVAN KUMAR GADALE ) PRAMOD KUMAR JUDICIAL MEMBER Mumbai, Dated 06.01.2022 KRK, PS /Copy of the Order forwarded to : 1. / The Appellant 2. / The Respondent. 3. & '( आ र आ ) / The CIT(A) 4. आ र आ ) ( ) / Concerned CIT 5. , - . / / '(, आ र '( र#, हमद & द / DR, ITAT, Mumbai 6. . 34 5 / Guard file. ान ु सार/ BY ORDER, MA No.245 /Mum/2021 - 4 - , / //True Copy// 1. उ /सहाय ंजी ार ( Asst. Registrar) य र ी य !" र#, हम ाबा / ITAT, Mumbai