The Income Tax Officer, Ward-2(2)(1), Surat V. Smt. Bhumika Amish Gatorwala, Surat

MA 4/SRT/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2410 (ITAT-SURAT)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-03-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 03-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER M.A.No.04/SRT/2022 (Arising out of MA No.27/SRT/2018 in c/w ITA 3107/AHD/2015) (AY 2008-09) (Hearing in Virtual Court) Income Tax Officer, Ward- 1(2)(6),Room No.303, 3 rd Floor, Anavil Business Centre, Adajan, Surat Vs Smt. Bhumika Amishkumar Gatorwala, 12, Raghuveer Bungalow, Rani Sati Temple, City Light Road, Surat PAN: AFXPG 6225 M Applicant /Revenue Respondent /assessee Assessee by Shri Ashwin K Parekh, C.A Revenue by Smt. Anupama Singla – Sr. DR Date of hearing 11.03.2022 Date of pronouncement 11.03.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This Miscellaneous Application (MA) is filed by the Revenue for seeking rectification of alleged mistake apparent in the order dated 07.05.2021 passed in group of four MA Nos.24-27/SRT/2018 for assessment years 2005-06 to 2008-09 respectively. 2. The learned Senior Departmental Representative (Sr. DR) for the Revenue submits that out of four MAs filed by assessee, the assessee opted for Vivad Se Vishwas Scheme-2020 for AYs 2005-06, 2006-07, 2007-08 only. No application for Vivad Se Vishwas Scheme-2020 for AY 2008-09 in ITA No.3170/AHD/2015 was opted by assessee. The Miscellaneous Application being MA Nos. 24-27/SRT/2018 arising out ITA No.3104-3106/AHD/2015 MA No.4/SRT/2022 (a/o MA No.27/SRT/2018) Smt. Bhumika A Gatorwala 2 for AYs 2005-06 to 2008-09 respectively held that assessee opted for Vivad Se Vishwas Scheme-2020 in all cases, however no Vivad Se Vishwas Scheme-2020 application was filed by assessee in AY 2008-09. Therefore order dated 07.05.2021 may be corrected suitable. 3. On the other hand, Ld. Authorized Representative (AR) for the assessee submits that in three MA Nos. 24-26/SRT/2018 arising out of ITA Nos.3104-3106/AHD/2015 for AYs 2005-06 to 2007-08, the assessee opted for benefit of Vivad Se Vishwas Scheme-2020 and so far as MA No.27/SRT/2018 arising out ITA No.3107/AHD/2018 for A.Y 2008-09, no application for Vivad Se Vishwas Scheme-2020 was made and the assessee at the time of hearing on 07.05.2021 submitted that the said application may be allowed as dismissed as withdrawal. The Ld. AR of the assessee submits that the order dated 07.05.2021 may be modified accordingly. 4. We have considered the submissions of both the parties and considering the fact that no application for Vivad Se Vishwas Scheme-2020 for A.Y 2008- 09 was filed by assessee and the Ld. AR of the assessee submitted that MA No.27/SRT/2018 may be treated as dismissed s withdrawn. Considering the facts and circumstances of the case, we direct that MA No.27/SRT/2018 arising out ITA No.3107/AHD/2015 for AY 2008-09 is dismissed as withdrawn. Therefore, the order dated 07.05.2021 may be read alongwith this order passed on 11.03.2022 in MA No.04/SRT/2022 arising out MA MA No.4/SRT/2022 (a/o MA No.27/SRT/2018) Smt. Bhumika A Gatorwala 3 No.27/SRT/2018 in connection with ITA No.3107/AHD./2015. It is ordered accordingly. 5. In the result, MA filed by the Revenue is allowed as indicated above. Order pronounced on 11/03/2022 in the open court and result was placed on the Notice Board. Sd/- Sd/- (Dr ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 11/03/2022 / DKP, Outsourcing Sr.PS* Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File By order // TRUE COPY // Sr.Pvt. Secretary, ITAT, Surat True copy/