M/S SUNRISE CORPORATION, MUMBAI V. ITO 17 (3)(4), MUMBAI

MA 247/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5377 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA No 247/Mum/2021 In ITA No. 6998/Mum/2019 Assessment year: 2009-10 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'SMC' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] MA No 247/Mum/2021 In ITA No. 6998/Mum/2019 Assessment year: 2009-10 M/s Sunrise Corporation ............................Applicant A-22, Ground Floor, Ghanshyam Industrial Estate, Off. Veera Desai Road, Andheri (W), Mumbai 400053 [PAN: AAAFS4954M] Vs. Income Tax Officer 17(3) (4) Mumbai ........................Respondent Appearances by Neelam Jadhav for the applicant Pinisetty Satya Prasanth for the respondent Date of concluding the hearing : December 31, 2021 Date of pronouncement the order : January 12, 2022 ORDER Per Pramod Kumar, VP: 1. This miscellaneous application points out that the impugned order dated 14.09.2021 suffers from a mistake apparent on record in as much as while the assessee had initiated the resolution of related tax dispute, under the Vivas se Vishwas Scheme 2020, paid the amount due on 19.06.2021, and accordingly, the appeal which has been decided on merits, by partly upholding the plea of the assessee, in the impugned order, ought to have been dismissed as withdrawn. 2. Learned counsel for the assessee graciously submits that it was entirely her fault not to brief the bench about the assessee having opted to resolve the matter under Vivad se Vishwas Scheme 2020, but explains that this lapse occurred as she had not received the notice of hearing, and as such, she had no occasion to brief the bench on this development. MA No 247/Mum/2021 In ITA No. 6998/Mum/2019 Assessment year: 2009-10 Page 2 of 3 3. Learned Departmental Representative does not dispute the submissions of the assessee or object to the resultant necessary modification in the impugned order dated 14 th September 2021. In any case, such modifications cannot be prejudicial to the interest of the revenue, as the assessee’s appeal, which was partly allowed in the impugned order, will now be dismissed. 4. We are of the considered view that quite clearly there is a mistake on record inasmuch as once an assessee chooses to settle the matter under Vivad se Vishwas Scheme 2020, it is not open to him to pursue the legal remedy of appeal as well. The appeal in question could only have been withdrawn in the given situation, adjudication on merits there upon is indeed a mistake apparent on record, and there cannot be two views on that aspect of the matter. In view of the above discussions, and with the consent of both the parties we deem it fit and proper to recall the paragraphs 2 to 7 of the impugned order, and substitute the same by the following:- 2. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn. The assessee-appellant has already taken necessary steps in the mater and paid the amount due under VsVs Settlement. 3. In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn. 4. The liberty, however, is granted to the assessee for seeking to recall this order if, for any reason, the matter is not resolved as such. 5. In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the January, 2022. 5. In the result, the miscellaneous applications is allowed in the terms indicated above. Pronouncement in the open court today on the 12 th January, 2022. Sd/- Sd/- Kuldip Singh Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 12 th January, 2022 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File MA No 247/Mum/2021 In ITA No. 6998/Mum/2019 Assessment year: 2009-10 Page 3 of 3 By order True Copy Assistant Registrar/ Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai