HITACHI CHEMICAL INDIA P LTD., Alwar V. ACIT, CIRLCE-2, Alwar

MA 25/JPR/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3715 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 27-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM MA. No. 25/JP/2021 (Arising out of IT(IP)A No. 01/JP/2018) fu/kZkj.k o"kZ@Assessment Years : 2013-14 Hitachi Chemical India Private Limited, SP – 282 New Industrial Complex, Majrakath, Neemrana, Alwar cuke Vs. ACIT Circle-02, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCH7940P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (C.A.) jktLo dh vksj ls@ Revenue by : Ms. Monisha Choudhary (JCIT) a lquokbZ dh rkjh[k@ Date of Hearing : 23/06/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 30/06/2022 vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M. By way of this Miscellaneous Application the assessee is seeking recalling of order of Tribunal dated 05.04.2021 for the assessment year 2013- 14. 2. The ld. Counsel for the assessee furnished application on 23.06.2022 for withdrawal of this Misc. Application. The contention in the said application reads as under:- MA No. 25 /JP/2021 Hitachi Chemical India P. Ltd. 2 “Hon'ble Sirs, The assessee company, for its appeal, opted for Vivad se Vishwas Scheme. The order of Hon'ble ITAT was passed, on merits, on 5th April, 2021. The assessee company, therefore, as per the procedure laid down under DTVSV Act was unable to withdraw the appeal as it already stood decided. This resulted into non-issuance of Form 5 under DTVSV Act. The assessee company was advised by Id. PCIT to file Miscellaneous Application and to obtain the order stating that the assessee company's appeal is dismissed as it opted for VSV Scheme. Accordingly, the assessee company filed the present Miscellaneous Application. Thereafter, on 4.12.2020, CBDT issued FAQs and by way of FAQ no. 56 it was categorically clarified that when the appeal was pending as on 31st January, 2020 and, subsequently, appeal has been disposed off still option under Vivad Se Vishwas Scheme can be exercised and position on 31st January, 2020 shall be referred for calculation purposes Resultantly, Form 5 was issued in the case of assessee company, copy of which is enclosed herewith. It is submitted that Miscellaneous Application was filed only to ensure issue of Form 5 and since it is already issued now the assessee company wishes to withdraw the said Miscellaneous Application. In view of the above, Miscellaneous Application may please be decided accordingly. (Shivangi Samdhani) A/R” 3. The ld. DR has raised no objection if the Misc. Application of the assessee is allowed to be withdrawn. 4. Therefore, in view of the fact that the assessee has already approached the department to settle the matter under “Vivad Se Vishwas Scheme”, we MA No. 25 /JP/2021 Hitachi Chemical India P. Ltd. 3 permit the assessee to withdraw this Misc. Application. Accordingly, the Misc. Application of the assessee is dismissed as withdrawn. 5. In the result, Misc. Application of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 30/06/2022. Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼MkWa-,l-lhrky{eh½ ( RATHOD KAMLESH JAYANTBHAI) (Dr. S. Seethalashmi) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@ Jaipur fnukad@Dated:- 30/06/2022. *Santosh vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Hitachi Chemical India Private Limited, Alwar. 2. izR;FkhZ@ The Respondent- ACIT, Circle-2, Alwar. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur. 6. xkMZ QkbZy@ Guard File {MA No. 25/JP/2021} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar