ITO, 17(1)(5), MUBAI V. Late GUNVANTRAI C. DOSHI (Through L/H Shri Vipul Gunvantrai Doshi), MUMBAI

MA 32/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2610 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 20-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

MA Nos. 32 & 33/Mum/2022 In ITA Nos. 2737 & 2738/Mum/2019 Assessment years: 2009-10 & 2010-11 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'SMC' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), MA Nos. 32 & 33/Mum/2022 In ITA Nos. 2737 & 2738/Mum/2019 Assessment years: 2009-10 & 2010-11 Income Tax Officer, 17(1)(5) Mumbai. ....................... Appellant Vs. Late Gunvantrai C. Doshi .................... Respondent (Through L/H Shri Vipul Gunvantrai Doshi) 134, Bazargate Street, Fort, Mumbai 400 001 [PAN: AABPD1054E] Appearances: Samuel Pitta for the appellant Sanjay Thakkar for the respondent Date of concluding the hearing : 05.08.2022 Date of pronouncement the order : 30.09.2022 O R D E R Per Pramod Kumar, VP: 1. By way of these miscellaneous applications the applicant Assessing Officer seeks recall of the order dated 11.02.2021 passed by the Tribunal dismissing the appeal summarily on the ground that the matter has been settled under the Vivad Se Vishwas Scheme 2020. 2. When these applications came up for hearing the assessee could not produce any material to demonstrate that the matter has been settled under the Vivad Se Vishwas Scheme 2020. In this view of the matter, I deem it fit and proper to recall the order dated 11.02.2021, and direct the registry to fix the appeal for hearing on merits. As I do so, I may add that learned counsel for the assessee has justified the conclusion arrived at by the learned CIT(A) on merits but then at this stage it would not be appropriate for me to go into that aspect of the matter. All these arguments on merits can be taken up as in when the appeal come up for hearing. Right now, my concern is whether it was a mistake apparent on record to have dismissed the appeal summarily on the ground that the matter is settled under the Vivad Se Vishwas Scheme 2020, whereas such a settlement could not fructify. The answer is in positive, and the order dated 11.02.2021 must therefore be recalled. Ordered, accordingly. MA Nos. 32 & 33/Mum/2022 In ITA Nos. 2737 & 2738/Mum/2019 Assessment years: 2009-10 & 2010-11 Page 2 of 2 3. In the result, miscellaneous applications are allowed. Pronounced in the open court today on the 30 th September, 2022. Sd/- Pramod Kumar (Vice President) Mumbai, dated the 30 th day of September 2022. Copies to: (1) The Appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai