Sri. M.K. Kempasiddaiah, Bangalore V. Assistant Commissioner Of Income Tax, Central Circle-1(3), Bangalore

MA 26/BANG/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4488 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH GHALE
• Section: 254(2); 48; 73

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT MP NOS.22 TO 26/BANG/2021 (IN ITA NO S . 682 TO 686 /BANG/20 20 ) ASSESSMENT YEAR S : 20 0 8 - 09 TO 2011 - 12, 2013 - 14 SHRI. M. K. KEMPASIDDAIAH, NO.412, 4 TH A MAIN, 1 ST BLOCK 3 RD STAGE, BASAVESHWARANAGAR, BENGALURU 560 079. PAN : ACUPM 2304 D VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BENGALURU. APPLICANT BY : SHRI. NARENDRA SHARMA , A DVOCATE RESPONDENT BY : SHRI. GANES H GHALE, STANDING COUNSEL DATE OF HEARING : 01 . 1 0 .20 21 DATE OF PRONOUNCEMENT : 01 . 1 0 .20 2 1 O R D E R PER N.V. VASUDEVAN, VICE-PRESIDENT: THESE ARE MISCELLANEOUS PETITIONS (MPS) FILED BY THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED THE ACT) PRAYING FOR RECALLING OF THE ORDER DATED 29.01.2021 OF THE TRIBUNAL PASSED IN THE AFORESAID APPEALS. 2. THESE APPEALS CAME UP FOR HEARING ON 29.01.2021. THE TRIBUNAL, AFTER NOTICING THAT THE ASSESSEE HAS FILED FORM NOS.1 AND 2 FOR SETTLEMENT OF THE TAX DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME, 2020, DISMISSED THE APPEALS OBSERVING AS FOLLOWS: '2. THE LEARNED AR OF THE ASSESSEE ORALLY SUBMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN THESE APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 HAS FILED FORMS 1 AND 2 AND HAS REQUESTED FOR ADJOURNMENT OF THE APPEALS. MP NOS.22 TO 26/BANG/2021 (IN ITA NOS.682 TO 686/BANG/2020) PAGE 2 OF 4 3. IN THE COURSE OF HEARING, IT WAS THE PROPOSITION PUT FORWARD BY THE BENCH THAT UNDER THESE FACTS, THE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN AND LIBERTY MAY BE GRANTED TO THE ASSESSEE TO APPROACH THIS TRIBUNAL FOR RECALL OF THIS ORDER UNDER SECTION 254[2] OF THE ACT IN CASE THE ASSESSEE FINALLY OPTS OUT OF VIVAD SE VISHWAS SCHEME, 2020. IN REPLY, IT WAS SUBMITTED BY LEARNED AR OF THE ASSESSEE THAT IF THE LIBERTY IS GRANTED TO THE ASSESSEE, THEN WE HAVE NO OBJECTION ABOUT DISMISSAL OF THE APPEALS AS WITHDRAWN. 4. THE APPEALS ARE ACCORDINGLY DISMISSED AS WITHDRAWN. THE ASSESSEE IS HOWEVER AT LIBERTY TO SEEK RECALL OF THIS ORDER IN CASE THE ASSESSEE IS NOT ABLE TO SETTLE THE DISPUTE UNDER THE SCHEME. 5. IN THE RESULT, ASSESSEE'S APPEALS ARE DISMISSED.' 3. IN THIS M.P., IT HAS BEEN SUBMITTED THAT THE ASSESSEE HAD FILED THE PETITION IN FORMS 1 AND 2 UNDER THE VIVAD SE VISHWAS SCHEME, 2020 FOR SETTLEMENT OF THE TAX ARREARS DISPUTED IN APPEAL BUT HOWEVER, THE SAID APPLICATION OF THE PETITIONER HAS BEEN REJECTED BY THE LEARNED PR.CIT, [CENTRAL], BENGALURU. A COPY OF THE SCREENSHOT FROM THE E-FILING PORAL OF THE INCOME TAX DEPARTMENT SHOWING THE STATUS OF THE APPLICATION FILED UNDER THE VSVS, 2020 HAS ALSO BEEN FILED ALONG WITH THE MP. IN VIEW OF THE REJECTION OF THE APPLICATION UNDER THE VSVS FILED BY THE ASSESSEE, THE ASSESSEE HAS FILED THE PRESENT PETITION PRAYING THAT THE APPEAL DISMISSED BY THE HON'BLE BENCH IN LIGHT OF THE PROPOSED SETTLEMENT OF THE DISPUTED TAXES REQUIRES TO BE RECALLED. 4. THE LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE STAND OF THE ASSESSEE AS REFLECTED IN THE M.P. I HAVE HEARD THE RIVAL SUBMISSIONS. THE PRESENT MP HAS BEEN SIGNED BY THE ASSESSEE ON 19.02.2021 AND HAS BEEN FILED BEFORE THE TRIBUNAL ON 01.03.2021. IT APPEARS THAT THE ASSESSEE DIED ON 17.04.2021 AND THE AFFIDAVIT OF MRS. M. C. VASANTHI, WIFE OF THE ASSESSEE HAS BEEN FILED IN THIS REGARD GIVING NAMES OF THE FOLLOWING PERSONS AS THE LEGAL HEIRS OF THE DECEASED ASSESSEE. MP NOS.22 TO 26/BANG/2021 (IN ITA NOS.682 TO 686/BANG/2020) PAGE 3 OF 4 [1] MRS. M.C. VASANTHA, AGED ABOUT 73 YEARS, W/O LATE SRI M K KEMPASIDDAIAH; [2] MR. M.K. SHIVAKUMAR, AGED ABOUT 56 YEARS, SON OF LATE SRI M K KERNPASIDDAIAH; [3] MRS. M.K. ANURADHA, AGED ABOUT 52 YEARS, D/O LATE SRI M K KEMPASIDDAIAH; [4] MRS. M.K. GIRIJA, AGED ABOUT 51 YEARS, D/O LATE SRI M K KEMPASIDDAIAH; [5] MR. M.K. VEDAPRAKASH, AGED ABOUT 48 YEARS, S/O LATE SRI M K KEMPASIDDAIAH; [6] MR. M.K. VIRUPAKSHA, AGED ABOUT 46 YEARS, S/O LATE SRI M K KEMPASIDDAIAH; 5. THE ASSESSEE HAS PRAYED FOR AMENDMENT OF THE CAUSE TITLE OF THE APPEALS TO INCORPORATE THE NAMES OF THE LEGAL HEIRS OF THE DECEASED ASSESSEE. THE REQUEST IS ACCEPTED AND THE ASSESSEE IS DIRECTED TO FILE REVISED FORM 36 IN ALL THESE APPEALS. THE ASSESSEE HAS FILED BEFORE US THE SCREEN SHOT OF THE REJECTION OF THE APPLICATION BY THE DEPARTMENT FOR THE ASSESSMENT YEARS IN THESE APPEALS AND MPS. I HAVE ALREADY OBSERVED IN THE ORDER DATED 29.01.2021 THAT IF THE ASSESSEES REQUEST FOR SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME, 2020, IS NOT ACCEPTED BY THE DEPARTMENT, THEN THE ASSESSEE IS ENTITLED TO RECALL THE ORDER DATED 29.01.2021 IN SO FAR AS THE PRESENT APPEALS AND MPS ARE CONCERNED. I ACCORDINGLY RECALL THE ORDER DATED 29.01.2021 IN SO FAR AS IT RELATES TO THE APPEAL IN ITA NO.682 TO 686/BANG/2020. THE REGISTRY IS DIRECTED TO FIX THESE APPEALS FOR HEARING IN DUE COURSE AFTER NOTICE TO THE PARTIES. 6. IN THE RESULT, THE MISCELLANEOUS PETITIONS ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- BANGALORE, DATED: 01.10.2021. /NS/* ( B. R. BASKARAN ) (N. V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT MP NOS.22 TO 26/BANG/2021 (IN ITA NOS.682 TO 686/BANG/2020) PAGE 4 OF 4 COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.