NEERAJ NATH, MUMBAI V. ITO 28 (2)(3), MUMBAI

MA 302/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5166 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE S/SHRI AMARJIT SINGH, JUDICIAL MEMBER AND S/SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER M.A. No. 302/Mum/2021 (Arising out of ITA. No. 4210/Mum/2019) (निर्धारणवर्ा / Assessment Year: 2009-10) Neeraj Nath Plot No.153, Sector-21, Nerul, Navi Mumbai-400706. बिधम / Vs. ITO-28(2)(3) R. No.331, Tower No-6, Vashi Station Complex, Vashi, Navi Mumbai-400703. स्थायीलेखासं/.जीआइआरसं/.P AN/GIR N o. : AA B PN 67 75 A (अपीलाथी/ Appellant)/Applicant .. (प्रत्यथी / Respondent) सुनवाईकीतारीख / Date of Hearing: 18/02/2022 घोषणाकीतारीख /Date of Pronouncement: 18/02/2022 ORDER PER AMARJIT SINGH, JM Applicant/Assessee has moved the Miscellaneous Application Bearing No.302/Mum/2021 Arising out of ITA. No. 4210/Mum/2019 decided on 21.12.2020 for the A.Y. 2009-10. 2. Brief facts of the case are that the applicant/assessee filed an appeal bearing ITA. No.4210/Mum/2019 which was dismissed as withdrawn by virtue of order dated 21.12.2020. The appeal was withdrawn on the basis of that the matter of controversy was under consideration in Vivad Se Vishwas Scheme (VSVS). The Hon’ble ITAT has held as under: - “3. When this appeal was called out for hearing, the ld. Counsel of the assessee submitted that he has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and is awaiting for final resolution of the matter under the said scheme. He submitted that upon completion of the necessary formalities, he will withdraw the appeal. In response to the suggestion from the Bench, he fairly accepted that he has no objection to the appeal being dismissed as withdrawn as long as his right for revival of the appeal are protected, in the event of, for some Revenue by: Shri C. T. Mathews (Sr. AR) Assessee by: Shri Rajesh Shah MA No. 302/Mum/2021 AY.2009-10 unfortunate reason, the matter being not settled under the Vivad se Vishwas scheme. 4. The Ld. DR also did not object to disgrace so suggested. 5. In view of the above, we dismiss the appeal as withdrawn, subject to be rider that in the unlikely event of matter not being resolved under the Vivad se Vishwas scheme, the assessee shall have liberty to approach the Tribunal for restoration of his appeal.” 3. It is requested that the matter of controversy did not settle under Vivad Se Vishwas Scheme (VSVS), therefore, the appeal is liable to be recalled. 3. Notice given. 4. We have heard the argument advanced by the Ld. Representative of the parties and perused the record. On appraisal of the above mentioned order dated 21.12.2020, it is quite clear that the Hon’ble ITAT has observed that if the matter of controversy did not settle under Vivad se Vishwas Scheme (VSVS) then the appeal of the assesse would be restored. Since the matter of controversy did not settle under Vivad Se Vishwas Scheme (VSVS), therefore, the appeal bearing ITA. No.4210/Mum/2019 dated 21.12.2020 is hereby to be recalled. The registry is hereby directed to refix the case in due course of time. The present Miscellaneous is hereby order to be allowed. In the result, the miscellaneous application filed by the assesse is hereby allowed accordingly. Order was pronounced in the open court on 18/02/2022 Sd/- Sd/- (PRASHANT MAHARISHI) (AMARJIT SINGH) लेखासदस्य / ACCOUNTANT MEMBER न्याययकसदस्य/JUDICIAL MEMBER Mumbai, Dt: 18/02/2022 Vijay Pal Singh, (Sr. PS) MA No. 302/Mum/2021 AY.2009-10 आदेशकीप्रनिनिनिअग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent. 3. आयकरआयुक्त(अपील)/ The CIT(A)- 4. आयकरआयुक्त/ CIT 5. यवभागीयप्रयतयनयध,आयकरअपीलीयअयधकरण ,मुंबई/ DR, ITAT, Mumbai 6. गार्डफाईल /Guard file. आदेशधिुसधर/ BY ORDER, सत्यायपतप्रयत //True Copy// उि/सहधयकिंजीकधर /(Dy./Asstt.Registrar) आयकरअिीिीयअनर्करण ,मुंबई / ITAT, Mumbai