ITO-32(2)(5), MUMBAI, MUMBAI V. SMT.PUSHPABEN RATANCHAND SHAH, MUMBAI

MA 3/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4521 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 02-01-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, „C„ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS.KAVITHA RAJAGOPAL, JUDICIAL MEMBER M.A.No.3/Mum/ 2022 (Arising out of ITA No.5781/Mum/2019) (Asse ssment Year :2009-10) & M.A.No.4/Mum/ 2022 (Arising out of ITA No.5780/Mum/2019) (Asse ssment Year :2010-11) ITO-32(2)(5) Room No.704, 7 th Floor Kautilya Bhavan BKC, Mumbai – 400 051 Vs. Smt. Pushpaben Ratanchand Shah A-12, Ashiyana, Sodavala Lane Borivali (W), Mumbai – 400 092 PAN/GIR No.AS FPS6623J (Appellant) .. (Respondent) Revenue by Shri Tejinder Pal Singh Assessee by None Date of Hearing 01/04/2022 Date of Pronouncement 04/05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): By virtue by these Miscellaneous Applications, we find that the Revenue is seeking to recall consolidated order passed by this Tribunal for A.Yrs. 2009-10 and 2010-11 on 30/03/2021 on the ground that assessee had settled the dispute under ‘Vivad Se Vishwas Scheme’ but in para 4 of the Tribunal Order dated 30/03/2021, this Tribunal had stated that in case if the assessee’s declaration under VSV scheme is not accepted by the Revenue and had not attained finality for any reason whatsoever, liberty was granted to the assessee to file Miscellaneous Application for MA No. 3 & 4/Mum/2022 Smt. Pushpaben Ratanchand Shah 2 restoration of the appeals. This is factually incorrect as the appellant before us was the revenue and not the assessee. Hence, in all fairness, this Tribunal should have granted the liberty only to the Revenue to prefer Miscellaneous Application in the event of assessee’s application for Vivad Se Vishwas scheme not attaining finality. This error was rightly pointed out by the ld. DR before us and hence, we are inclined to accept the Miscellaneous Applications of the Revenue and modify Para 4 of the order passed by this tribunal dated 30/03/2021 as under:- “4. In the light of the view taken by Hon'ble Madras High Court cited (supra), we also give liberty to the assessee to get the appeals restored in the event that the assessee does not succeed on the declaration filed by the assessee in the form No.1 and form No. 2 of the 'Direct Tax Vivad Se Viswas Scheme-2020'. In other words if the assessee's declaration is not accepted by the revenue, the Revenue can make a prayer before the Bench for recalling of the order by filing a miscellaneous applications for restoration of appeals. The Registry will place such petitions before the Bench concerned.” 2. Accordingly, Miscellaneous Applications of the Revenue are hereby allowed and the order passed by this Tribunal stands modified as above. 3. In the result, Miscellaneous Applications of the Revenue are allowed. Order pronounced on 04/05/2022 by way of proper mentioning in the notice board. Sd/- (KAVITHA RAJAGOPAL) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 04/05/2022 MA No. 3 & 4/Mum/2022 Smt. Pushpaben Ratanchand Shah 3 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//