ITO WARD 2 (2) , Thane V. SHRI. SHRIRAM CHHABIRAJ YADAV, Thane

MA 8/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4028 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 05-01-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 8/MUM/2022 (Arising out of ITA No. 4618/Mum/2019) (ASSESSMENT YEAR: 2011-12) Income Tax Officer, Ward- 2(2), Room No. 26, 6 th Floor, B Wing Wagle Industrial Estate, Thane (West) - 400604 Shri Shriram Chhabiraj Yadav, 7 JAS Indl. Estate B P Road Goddev Naka, Bhayander (East), Thane - 401105 [PAN: AALPY4166E .................. Vs ................ Appellant Respondent Revenue by : Shri Hoshang B. Irani Assessee by : None Date of hearing 11.03.2022 Date of order: 08.06.2022 O R D E R PER S. RIFAUR RAHMAN, A.M. 1. The Revenue has filed the present Miscellaneous Application for rectification of order dated 22.02.2021 passed in ITA No. 4618/Mum/2019 being appeal filed by the Revenue against order, dated 25.04.2019, passed by the Ld. Commissioner of Income Tax (Appeals)- 1, Thane, pertaining to Assessment Year 2011-12. 2. When the present application was taken up for hearing, none was present for the Assessee. The Ld. Departmental Representative submitted the appeal, being ITA MA No. 8/Mum/2022 Assessment Year: 2011-12 2 4618/Mum/2019, filed by the Revenue was disposed off vide order, dated 22.02.2021, as the Assessee had opted for Vivad Se Vishwas Scheme. Though the appeal was filed by the Revenue, in paragraph of 4 of the order it has been inadvertently mentioned that liberty has been granted to the Assessee (instead of Revenue) to seek restoration of the appeal in the event the case of the Assessee is not settled as per the provisions of Direct Tax Vivad Se Vishwas Act, 2020. 3. Having perused paragraph 4 of the order, dated 22.02.2021, we are in agreement with the submissions of the Ld. Departmental Representative. We rectify the mistake apparent on record by granting liberty to the Revenue to seek restoration of appeal. Accordingly, the modified paragraph 4 shall now read as under: “4. Heard the learned Counsel for both the parties and perused material on record. Considering the fact that the assessee has sought adjournment in hearing of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we are of the opinion that there is no necessity of keeping this matter alive since the assessee has already applied for settlement of dispute under the Scheme. Consequently, the appeal filed by the Revenue is liable to the dismissed as such. However, liberty is granted to the Revenue to seek restoration of this appeal in appeal in the event the application filed under Vivad Se Vishwas Tax Scheme is not accepted by the Department. It is further made clear, in such eventuality if the Revenue seeks restoration of the MA No. 8/Mum/2022 Assessment Year: 2011-12 3 present appeal by filing misc. application, the delay, if any, should be condoned without insisting upon filing any application for condonation of delay. This is in view of the decision of the Hon’ble Madras High Court in order dated 16 th October 2020, delivered in M/s. Nanusamy Mohan (HUF) v/s ACIT, TCA No. 372 of 2020. With the aforesaid observations, the appeal is dismissed as withdrawn.” In the result, Miscellaneous Application is allowed. Order pronounced on 08.06.2022. Sd/- Sd/- (Rahul Chaudhary) Judicial Member (S. Rifaur Rahman) Accountant Member म ुंबई Mumbai; दिन ुंक Dated : 08.06.2022 Alindra, PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदिकरण, म ुंबई / ITAT, Mumbai