Sri Syed Farahathulla Alias Javeed, Bangalore V. DCIT, Central Circle-2(2), Bangalore

MA 48/BANG/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3631 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 26-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MP No.48/Bang/2022 Shri Syed Farahathulla Javeed, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER MP No.48/Bang/2022 (Arising out of IT(SS)A No.1/Bang/2013) Block period 1.4.1991 to 29.5.2001 Sri Syed Farahathulla (Alias) Javeed No.93, 13 th Cross, 29 th Main II Phase, JP Nagar Bangalore 560 070 PAN NO : ACBPS8140C Vs. Deputy Commissioner of Income-tax Circle 2(1) Bangalore APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Rama Nathan, R, D.R. Date of Hearing : 08.07.2022 Date of Pronouncement : 08.07.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This miscellaneous petition by assessee, wherein he seeks recall of the order of Tribunal in ITA No.1/Bang/2013 dated 12.1.2021. 2. The Ld. A.R. for the assessee submitted that the petitioner did not avail the benefits of the VIVAD SE VISHWAS SCHEME, 2020 for settlement of the tax arrears disputed in appeal for the above Block assessment year on account of his precarious financial position that was exacerbated by the COVID-19 pandemic, which had affected the business of the assessee substantially. Hence, the assessee has not MP No.48/Bang/2022 Shri Syed Farahathulla Javeed, Bangalore Page 2 of 3 settled the appeal under the VSV Scheme, 2020, and therefore, the appeal filed requires to be considered and disposed off on merits. As a result of the reasons mentioned above, Ld. A.R. submitted that the appeal dismissed by the Tribunal in light of the proposed settlement of the disputed taxes requires to be revived since the application under the VSV Scheme is deemed never to have been made and for which liberty has also been granted by the Tribunal in the order. In view of the above, Ld. A.R. prayed that the order of the Tribunal may be recalled and the appeal may be disposed off accordingly for the advancement of substantial cause of justice. 3. We have heard the rival submissions and perused the materials available on record. In this case, the assessee stated on earlier occasion that assessee has opted to file an application under VSVS Act, 2020. However, assessee has not paid the tax liability thereon. Hence, the assessee wanted restoration of its appeal as the Tribunal has already given the liberty to assessee to move appropriate application for recall of the said order. Accordingly, accepting the request of assessee in its MA, we recall the earlier order of the Tribunal and direct the registry to post the appeal for fresh hearing on 16.8.2022. 4. In the result, the Miscellaneous petition filed by the assessee is allowed. Order pronounced in the open court on 8 th Jul, 2022 Sd/- (George George K.) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 8 th Jul, 2022. VG/SPS MP No.48/Bang/2022 Shri Syed Farahathulla Javeed, Bangalore Page 3 of 3 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.