SHRI JATINDER KUMAR MAGOTRA,JAMMU V. INCOME TAX OFFICER WARD-1(1), JAMMU

MA 5/ASR/2025

AI Insights

The case involves Sh. Jatinder Kumar Magotra, the appellant, who filed a miscellaneous application (MA No. 5/Asr/2025) requesting the recall of an earlier ITAT order that dismissed his appeal as withdrawn. This appeal was initially intended to settle a dispute under the VSV Scheme 2024 but was later withdrawn by the appellant's request. Subsequently, the appellant's application under the DTVSV 2024 was rejected on technical grounds, leading to the filing of MA No. 5/Asr/2025 to restore the original appeal for adjudication. The ITAT allowed this application, leading to the recall of the dismissal order and restoration of the appeal. Additionally, MA No. 6/Asr/2025, which was inadvertently filed, was dismissed as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717354 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 25-02-2025
• Laws Referred To: Income Tax Act, Finance Act, 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS
• Assessee Lawyers: LAKSHAY BANSAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER (Hybrid Hearing) M.A. No.5 and 6/Asr/2025 (Arising out of in I.T.A. No.439/Asr/2024) Assessment Year: 2012-13 Sh. Jatinder Kumar Magotra, 46 Sec. 6, Channi Himmat, Jammu. [PAN:AIYPK2631F] (Appellant) Vs. ITO, Ward- 1(1), Jammu. (Respondent) Appellant by Sh. Lakshay Bansal, CA and Sh. Tarun Bansal, Adv. Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 04.07.2025 Date of Pronouncement 11.08.2025 ORDER Per: Udayan Das Gupta, JM This miscellaneous application is filed by the assessee in respect of the order passed by the Hon’ble Tribunal in ITA No. 439/Asr/2024 for A.Y. 2012-13. 2. The application is filed within stipulated time as per provisions of section 254(2) of the Act. Printed from counselvise.com M.A. No.5 and 6/Asr/2025 (Arising out of in I.T.A. No.439/Asr/2024) Assessment Year: 2012-13 2 3. The ITA No. 439/Asr/2024 was fixed before the bench for hearing on 23.12.2024 where the ld. AR of the assessee submitted an application expressing his desire to file an application under VSV Scheme 2024 to settle the pending dispute related to this appeal and prayed for withdrawal of the appeal before us. 4. Subsequently the Hon’ble Bench passed an order dated 31.12.2024 dismissing the said appeal treating the same as withdrawn. 4.1 Meanwhile, the application in Form-1, under ‘DTVSV 2024’ filed by the assessee, on 15th January 2025 as per provisions of section 91(1)/91(4) of the Finance Act, 2024, has been rejected vide order dated 29th January, 2025 on technical grounds. 4.2 Subsequently this miscellaneous application has been filed by the assessee on 25.02.2025 requesting for restoration of the appeal on the ground that the assessee could not avail the benefit of VSV Scheme 2024 due to technical reason, and as such, he prayed that the ITAT order dated 31.12.2024 may please be recalled and the appeal may please be restored in original number for adjudication on merits. 5. The ld. DR has no objection. 6. Considering the factual aspect of the matter we recall the order dated 31.12.2024 and we direct the registry to re-fix the case for hearing in its original number in normal course. Printed from counselvise.com M.A. No.5 and 6/Asr/2025 (Arising out of in I.T.A. No.439/Asr/2024) Assessment Year: 2012-13 3 MA No. 6/Asr/2025 7. This miscellaneous application has been filed on 04.03.2025 against the same ITA No. 439/Asr/2024 requesting for recalling of the order. 8. In course of hearing the ld. AR of the assessee submitted that the same has been inadvertently filed and may please be merged with MA No. 5/Asr/2025. 9. Considering the factual aspect of the matter this MA No. 6/Asr/2025 is treated as infructuous, and dismissed. 10. In the result, MA 05/Asr/2025 is allowed and MA No. 6/Asr/2025 is dismissed as infructuous. Order pronounced on 11.08.2025 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (UDAYAN DAS GUPTA) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order Printed from counselvise.com M.A. No.5 and 6/Asr/2025 (Arising out of in I.T.A. No.439/Asr/2024) Assessment Year: 2012-13 4 Printed from counselvise.com "