Dharmendrakumar B Mehta, Ahmedabad V. ITO, Wasd-5(3)(4), Ahmedabad

MA 36/AHD/2023

AI Insights

The case involves Dharmendrakumar B. Mehta, the appellant, who initially withdrew his appeal under the 'Vivad Se Vishwas Scheme' but later sought to restore it due to unresolved prosecution proceedings under Section 276C(1) of the Income Tax Act, 1961 for the Assessment Year 2013-14. The Tribunal had previously dismissed the appeal with the liberty to restore it for bona fide reasons. The assessee's attempt to settle under the scheme was unsuccessful as the forms submitted were rejected, leading to the current application to restore the appeal for a substantive hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129870 (ITAT-AHMEDABAD)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 13-03-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. No.36/Ahd/2023 Assessment Year: 2013-14 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. No.36/Ahd/2023 (In ITA No.220/Ahd/2019) Assessment Year: 2013-14 Dharmendrakumar B. Mehta vs. Income Tax Officer, B/26, Ghantakaran Market, Ward – 5(3)(4), Near New Cloth Market, Ahmedabad. Ahmedabad. [PAN – AHJPM 5689 H] (Appellant) (Respondent) Assessee by : Shri S.N. Divatia, AR Revenue by : Shri Atul Pandey, Sr. DR Date of hearing : 31.03.2023 Date of pronouncement : 05.04.2023 O R D E R This Miscellaneous Application is filed by the Assessee in respect of order dated 25.05.2021 passed by the Tribunal. 2. The Ld. A.R. submitted that the Tribunal vide order dated 25.05.2021 dismissed the appeal of the assessee as being withdrawn under “Vivad Se Vishwas Scheme” with the liberty to seek restoration of original appeal for any bonafide reasons. The Ld. AR submitted that the assessee received summons on 13.12.2021 fixing the hearing on 10.12.2021 from the Court of Additional Chief Metropolitan Magistrate, Ahmedabad in respect of complaint lodged under Section 276C(1) of the Income Tax Act, 1961 for the Assessment Year 2013-14. The assessee filed letter dated 21.12.2021 with the Department/Assessing Officer stating therein that the matter was settled under the Scheme and even final order in Form No.5 was also received from the Designated Authority. The Ld. AR further submitted that the assessee received on mail a letter dated 16.01.2023 informing that Form No.1 & 2 filed by the assessee were rejected by the Designated Authority on 04.01.2022 and the prosecution proceedings are still pending. Therefore, the Ld. AR submitted that the order dated 25.05.2021 may be rectified and the Appeal being ITA No.220/Ahd/2019 be restored for hearing on merit. 3. The Ld. DR relied upon the order of the Tribunal. M.A. No.36/Ahd/2023 Assessment Year: 2013-14 Page 2 of 2 4. Heard both the parties and perused all the relevant material available on record. It is pertinent to note that the revenue has issued letter dated 16.01.2023 informing the assessee that Form No.1 & 2 which was filed by the assessee under “Vivad Se Vishwas Scheme” has been rejected by the Designated Authority on 04.01.2022 and, therefore, the dispute is not settled under “Vivad Se Vishwas Scheme” and, therefore, it will be appropriate to restore the appeal being ITA No.220/Ahd/2019 for fresh hearing. The Registry is directed to place the appeal for hearing on 12.04.2023. Both the parties are informed in the open court and hence there is no need to issue fresh notice. 5. In the result, Miscellaneous Application failed by the assessee is allowed. Order pronounced in the open Court on this 5 th day of April, 2023. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 5 th day of April, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad