MAHINDER M KOHLI,PUNE V. INCOME TAX OFFICER, PUNE

MA 32/PUN/2025

AI Insights

The case involves Mahinder M. Kohli, the proprietor of NR Enterprises, who initially withdrew his appeal to the Tribunal to opt for the Direct Tax Vivad Se Vishwas Scheme, 2020. However, after the Principal Commissioner of Income Tax (PCIT) rejected his application due to procedural issues, Kohli sought to restore his appeal to opt for the 2024 version of the scheme. The Tribunal, acknowledging the procedural lapses and the assessee's request, restored the appeal and scheduled a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46943 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2020, Direct Tax Vivad Se Vishwas 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: HIMANSHU D CHOUDAHARY
• Keywords: Procedural lapse
• Section: 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER MA No.32/PUN/2025 Arising out of ITA No.406/PUN/2017 Assessment Year: 2007-08 Mahinder M. Kohli Prop. NR Enterprises, 108 Vidya Villa, Dr. Ambedkar Road, Dehu Road, Pune – 412101 Vs. ITO, Ward-9 (2), Pune PAN: AFRPK3400J (Applicant) (Respondent) Assessee by : Shri Himanshu D Choudahary Department by : Shri Ramnath P Murkunde Date of hearing : 11-04-2025 Date of pronouncement : 11-04-2025 O R D E R PER R. K. PANDA, VP : The assessee through this Miscellaneous Application has requested the Tribunal to recall the order passed by it. 2. The Ld. Counsel for the assessee submitted that the Tribunal vide order dated 27.04.2021 has dismissed the appeal as “withdrawn” on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020. However, the PCIT-3 rejected the application on 25.02.2025 due to certain procedural lapses. He submitted that now the assessee wants to opt for the Direct Tax Vivad Se Vishwas 2 MA No.32/PUN/2025 2024 and therefore, he requested that the appeal of the assessee be restored so that the assessee can opt for the same. 3. We have heard the rival arguments made by both sides and perused the record. It is an admitted fact that the Tribunal had dismissed the appeal of the assessee as “withdrawn” on the ground that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. It is also an admitted fact that the PCIT vide order dated 25.02.2025 has rejected such application due to certain procedural lapses. Since the assessee now wants to opt for the Direct Tax Vivad Se Vishwas 2024 Scheme therefore, we recall the order of the Tribunal and the appeal of the assessee is restored and the same is fixed for hearing on 28.04.2025 which was announced in the open Court. It was further announced that no separate notice of hearing shall be sent, to which both the parties agreed. 4. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 11th April, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 11th April, 2025 GCVSR 3 MA No.32/PUN/2025 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, „B‟ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 11.04.2025 Sr. PS/PS 2 Draft placed before author 11.04.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "