Sudesh Kumar(Through legal heir Ashish Kumar), New Delhi V. DCIT, Central Circle-3, New Delhi

MA 63/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3813 (ITAT-DELHI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 23-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMIT MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. No.63/Del/2022 [Arising out of ITA No.9875/Del/2019] Assessment Year: 2014-15 Sh. Sudesh Kumar (Through legal heir Ashish Kumar), 248, 1 st Floor, Gujaranwalan Town, Part-3, New Delhi Vs. DCIT, Central Circle-3, New Delhi PAN :AHFPK5915J (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JM: Captioned application has been filed by the assessee seeking recall of the order dated 31.08.2021 passed in ITA No.9875/Del/2019. 2. Learned counsel appearing for the assessee submitted, the appeal was dismissed on the ground that the assessee had opted for settling the dispute arising in the appeal under the Direct Tax Appellant by Sh. Amit Mishra, Advocate Respondent by Sh. Anuj Garg, Sr.DR Date of hearing 24.06.2022 Date of pronouncement 24.06.2022 2 M.A. No.63/Del/2022 Vivad Se Vishwas Act, 2020. However, he submitted, the assessee never opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020, insofar as the appeal for the impugned assessment year is concerned. Thus, he submitted, there being a mistake apparent on the fact of record, the appeal order may be recalled. 3. Learned Departmental Representative did not object to the assessee’s request for recall of the order. 4. We have considered rival submissions and perused the materials on record. Undisputedly, the corresponding appeal of the assessee was dismissed as withdrawn assuming that the assessee has opted for settling the dispute under the Vivad Se Vishwas Scheme -2020. 5. However, before us, learned counsel for the assessee has furnished documentary evidence to demonstrate that the assesse had opted for settling the dispute arising in the appeal for the assessment year 2017-18 and not for the impugned assessment. Upon due consideration of facts and materials on record, we are convinced that there is a mistake in the order dated 31.08.2021 passed by the Tribunal while dismissing assessee’s appeal for impugned assessment year. Accordingly, we recall the order dated 3 M.A. No.63/Del/2022 31.08.2021 passed in ITA No.9875/Del/2019 and restore the appeal to its original position. Registry is directed to fix the appeal for hearing on 29.09.2022. Since, the date of hearing of the appeal was announced in the open court in presence of both the parties, there is no need for issuance of separate notice of hearing to the parties. Accordingly, application is allowed. 6. In the result, miscellaneous application is allowed. Order pronounced in the open court on 24 th June, 2022 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 24 th June, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi