INDIAN RAILWAY FINANCE CORPORATION LTD., NEW DELHI V. DCIT- LTU, NEW DELHI

MA 57/DEL/2021

AI Insights

The case involves the Indian Railway Finance Corporation (appellant) seeking rectification of a Tribunal order that incorrectly recorded the withdrawal of their appeal under the Vivad Se Vishwas Scheme, 2020. The original appeal was dismissed as withdrawn based on a request that did not accurately reflect the circumstances, as the CIT(A) had later accepted an e-filed appeal with condonation of delay and decided on merits. The Tribunal acknowledged the error and corrected the record to accurately document the appellant's request to withdraw the appeal in light of the CIT(A)'s subsequent decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108299 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 26-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 10-03-2021
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C-FRIDAY” NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER M.A. NO. 57/DEL/2021 IN ITA No. 5229/DEL/2017 A.Y.: 2013-14 INDIAN RAILWAY FINANCE CORPORATION VS. DCIT-LTU, LTD., NEW DELHI UG FLOOR, EAST TOWER, NBCC PLACE, PUSHP VIHAR, BHISHAM PITAMAH MARG, LODHI ROAD, SAKET, NEW DELHI NEW DELHI – 110 003 (PAN: AAACI0681C) (Appellant) (Respondent) Assessee by : Sh. V. Raj Kumar, Adv. Department by : Sh. Sunil Kumar Yadav, Sr. DR. Date of hearing : 27.01.2023 Date of pronouncement : 27.01.2023 O R D E R PER G.S. PANNU, PRESIDENT By way of this Misc. Application assessee seeks rectification in Tribunal’s order passed in I.T.A. No. 5229/Del/2017 (AY 2013-14) vide Order dated 27.11.2020. The said appeal was dismissed as withdrawn under the Vivad Se Vishwas Scheme, 2020. The assessee has made the following averments in the instant miscellaneous application:- 2 “In the order passed by Hon’ble Tribunal dated 27.11.2020, there is a typographical error in Para 2 whereas it was stated in the application as: - In this regard, it respectfully submitted that the ld. CIT(A) dismissed the appeal filed in manual i.e. paper form. Against that order assessee filed appeal before the Hon’ble ITAT. Thereafter, the Ld. CIT(A) accepted the e-filing appeal with condonation of delay of the assessee and passed the order on merits. In these circumstances, it is prayed that the appellant kindly be permitted to withdraw the said appeal. The Hon’ble Tribunal in its order has digested it as under:- 2. The learned counsel for the assessee, vide its letter dated 25.11.2020 received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. Necessary rectification may kindly be directed in this regard.” 2. We further find that earlier assessee’s A.R. vide his letter dated 25.11.2020 has requested for withdrawal of assessee’s appeal on the following reasons:- “The above appeal is listed for hearing before Hon’ble ‘C’ Bench on 01.12.2020. In this regard, it is respectfully submitted that the Ld. 3 CIT(A) dismissed the appeal filed in manual i.e. paper form. Against that order assessee filed appeal before the Hon’ble ITAT. Thereafter, the Ld. CIT(A) accepted the e-filing appeal with condonation of delay of the assessee and passed the order on merits. In these circumstances, it is prayed that the appellant kindly be permitted to withdraw the said appeal.” 3. Ld. DR has no objection on the aforesaid contentions made by the assessee in its Miscellaneous Application. 4. In view of the factual matrix of the case and in the interest of justice, we are of the opinion that the assessee has plausible reasons for rectification of Tribunal’s order dated 27.11.2020 wherein, the appeal of the assessee has been inadvertently dismissed as ‘withdrawn’ under the Vivad Se Vishwas Scheme, 2020 instead of permitting to withdraw the appeal on the request of the assessee’s AR made vide letter dated 25.11.2020, as reproduced in para no. 2 of this order. Accordingly, in view of above, we hereby rectify the mistake apparent on record and Tribunal’s order dated 27.11.2020 passed in ITA No.5229/Del/2017 (AY 2013-14) is modified as below. 5. Para 2 of the order of the Tribunal is substituted as under:- “2. The learned counsel for the assessee, vide its letter dated 25.11.2020 received through email, has requested for withdrawal of the appeal filed by him on the plea that the Ld. CIT(A) has since 4 accepted the e-filed appeal with condonation of delay and passed the order on merits and the present appeal against the order of Ld. CIT(A) in the manually filed appeal by assessee, may be permitted to be withdrawn.” 6. In the result, the Misc. Application stands allowed as above. Above decision was pronounced in the presence of both the parties at the conclusion of the hearing on 27.01.2023. Sd/- Sd/- [CHANDRA MOHAN GARG] [G.S. PANNU] JUDICIAL MEMBER PRESIDENT Date: 27.01.2023 “SRB” Copy forwarded to: - 1. Appellant - 2. Respondent - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY By Order, Assistant Registrar, ITAT, Delhi Benches