MACROTECH DEVELOPERS LTD.(EARLIER KNOWN AS SHREE SAINATH ENTERPRISES), Mumbai V. DCIT CENTRAL RANGE-7(3), Mumbai

MA 303/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5066 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 14-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. No.303/Mum/2021 (Arising out of ITA No.4959/Mum/2019) A.Y.2013-14 M/s Macrotech Developers Ltd. Vs. DCIT, CC7(3) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) M.A. No. 303/Mum/2021 (Arising out of ITA No.4959/MUM/2019) Assessment Year: 2013-14 M/s Macrotech Developers Ltd., (Successor to Shree Sainath Enterprises Construction & Developers Pvt. Ltd, Earlier known as Shree Sainath Enterprises) 412, Floor-4, 17G Vadhaman Chamber, Cawasji Patel Road, Horniman Circle, For, Mumbai – 400001 Vs. Deputy Commissioner of Income Tax, CC 7(3) Room No. 655, 6 th floor, Aayakar Bhavan, M.K. Marg, Mumbai -400020 PAN No. AAACL1490J Appellant Respondent Assessee by : Mr. Niraj Sheth, AR Revenue by : Mr. C.T. Mathews, DR Date of Hearing : 04/03/2022 Date of pronouncement : 04/03/2022 M.A. No.303/Mum/2021 (Arising out of ITA No.4959/Mum/2019) A.Y.2013-14 M/s Macrotech Developers Ltd. Vs. DCIT, CC7(3) 2 ORDER PER OM PRAKASH KANT, AM: By way of this miscellaneous application, the assessee is seeking recall of the order of the Tribunal dated 28.06.2021. 2. The ld. Counsel of the assessee referred to the miscellaneous application and drawn our attention to the fact that assessee had opted for Vivad Se Vishwas Scheme for A.Y. 2014-15 only and accordingly, a letter dated 10.05.2021 was filed before the bench. However, due to non representation by the assessee during hearing of the appeal, the Tribunal disposed off both the appeals fixed i.e appeal for A.Y. 2013-14 and A.Y. 2014-15 inadvertently as appeals withdrawn by the assessee. 3. We have heard both parties on the issue in dispute and perused the relevant record. The Tribunal in its order dated 28.06.2021 has disposed off both the appeal of the assessee for A.Y. 2013-14 and A.Y. 2014-15 with finding that assessee voluntarily withdraw the appeals as the assessee had gone into Vivad Se Vishwas Scheme. On perusal of the record, we find that assessee in its letter dated 10.05.2021 filed before the Tribunal intimated of opting Vivad Se Vishwas Scheme for A.Y. 2014-15 only and not in respect of A.Y. 2013-14. The Tribunal has dismissed the appeal for A.Y. 2013-14 inadvertently, accordingly, we hereby recall the appeal for A.Y. 2013-14 having ITA No.4959/Mum/2019, and fixed for hearing on 07.06.2022. The registry is directed to list the appeal M.A. No.303/Mum/2021 (Arising out of ITA No.4959/Mum/2019) A.Y.2013-14 M/s Macrotech Developers Ltd. Vs. DCIT, CC7(3) 3 accordingly. As the date of hearing was informed in the open court, no separate notice shall be issued to the parties. 4. In the result, the miscellaneous application is allowed as aforesaid. Order pronounced in the open court on 04.03.2022 Sd/- Sd/- (Sandeep Singh Karhail) (Om Prakash Kant) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 04.03.2022 PS: Rohit आदेश की े /Copy of the Order forwarded to : 1. / The Appellant 2. / The Respondent. 3. संबंिधत आयकर आय / The CIT(A) 4. आयकर आय ( ) / Concerned CIT 5. िवभ ग य िति िध, आयकर य िधकरण, हमद ब द / DR, ITAT, Mumbai 6. ग फ ई / Guard file. आदेशानुसार/BY ORDER, स ािपत ित //True Copy// ( Asst. Registrar) ITAT, Mumbai