Molina Hotel & Resorts Pvt Limited, New Delhi V. ITO WARD - 5(4) [Now 17(1)], New Delhi

MA 5/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1153 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-04-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 03-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.5/Del/2023 [In ITA No.7116/Del/2019] [Assessment Year : 2011-12] Molina Hotel & Resorts Pvt.Ltd., A-69, Nirman Vihar, New Delhi-110092. PAN-AAECM2907M vs ITO, Ward -5(4) [Now 17(1)], New Delhi. APPELLANT RESPONDENT Appellant by Shri Pratap Gupta, CA Respondent by Shri Om Parkash, Sr.DR Date of Hearing 26.04.2024 Date of Pronouncement 05.07.2024 ORDER PER KUL BHARAT, JM : By this Miscellaneous application, the assessee is seeking rectification of the order dated 22.09.2022 passed by the Tribunal in ITA No.7116/Del/2019 for the Assessment Year 2011-12. 2. Ld. Counsel for the assessee reiterated the submissions as made in the application. For the sake of clarity, the relevant contents of the application are reproduced as under:- “Your Honour is pleased to pass an order dated 22/09/2022 in respect of above referred appeal filed by appellant assessee and dismissing the appeal of the assessee on the merits of the case on the basis of finding given by Id CIT (A) as no one appeared on behalf of the appellant assessee in spite of service of notice of hearing. Page | 2 In this connection it is most respectfully submitted before Your Honour that in this case appellant assessee has settled the dispute under Vivad se Viswas Scheme, 2020 and an order for full and final settlement of tax arrears under section 5(2) read with section 6 of Direct Tax Vivad se Viswas Act 2020 (3 of 2020) in form no 5 under rule 7 of The Direct Tax Vivad se Viswas Rules, 2020 has been issued by concerned Id Pr. CIT on 31/12/2021. Copy of the same is enclosed herewith. Issue has been settled by assessee under Vivad se Viswas Scheme was also communicated to Hon'ble bench vide email dated 03/01/2022 alongwith appeal withdrawal letter and copy of form no. 1, 2, 3 and 4 relating to settlement of dispute under Vivad se Viswas Scheme, 2020. Necessary evidence of the same is enclosed herewith. In the letter of withdrawal of appeal so filed although new name of appellant assessee was mentioned without referring to old name but PAN no. of appellant assessee is clearly been mentioned. Since dispute was settled by the assessee under Vivad se Viswas Scheme, 2020 and an email was also sent for withdrawal of appeal and therefore appellant assessee was under impression that appeal of the appellant assessee is not required to be pursued further and will be dismissed as withdrawn without going into the merits of the case. Accordingly, Your Honour is requested to recall the ex-parte order so passed and dismissed the appeal of the assessee as withdrawn in view of settlement of dispute under Vivad se Viswas Scheme, 2020 and oblige. Requisite fee challan of Rs. 50/- is enclosed herewith. Kindly do the needful. Thanking you.” 3. On the other hand, Ld. Sr. DR for the Revenue opposed these submissions of the assessee. Page | 3 4. I have heard both the parties and perused the material available on record. Considering the submissions made by the assessee, the order dated 22.09.2022 passed by Tribunal is modified and para 9 & 10 of the order may be read as under:- 9. “The assessee has brought to our notice that it has settled the tax demand under Vivad se Vishwas Scheme, 2020. Therefore, the appeal of the assessee is dismissed as withdrawn. 10. In the result, the appeal of the assessee is dismissed.” 5. In the result, the M.A. filed by the assessee is disposed off in terms of above. Order pronounced in the open Court on 05 th July, 2024. Sd/- (KUL BHARAT) JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI