VINAYA KUMAR,MANGALORE V. ACIT, CIRCLE-1(1) & TPS, MANGALURU

MA 25/BANG/2025

AI Insights

The case involves Vinaya Kumar, the appellant, who filed miscellaneous applications under section 254(2) of the Income Tax Act, 1961, seeking rectification of a previous Tribunal order that dismissed his appeals as withdrawn. Initially, the appeals were dismissed based on the incorrect submission that the appellant had opted for the Direct Tax Vivad Se Vishwas Scheme (VSVS) and had already received Form No.3. However, due to financial difficulties, the appellant could not pay the tax under the VSVS Scheme and requested the recall of the Tribunal's order to allow a decision on the merits of the case. Both the appellant's representative and the respondent's representative agreed to the recall of the order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780703 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANIAN S.
• Assessee Lawyers: VANAJA

Judgement Text

"MP Nos.23 to 25/Bang/2025 Vinaya Kumar, Boloor IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER MP Nos.23 to 25/Bang/2025 (Arising out of ITA Nos.2178 to 2180/Bang/2024 Assessment Years: 2013-14, 2015-16 & 2012-13 Vinaya Kumar 6-19-854, Matadakani Enclave Matadakani Cross Road Gandhinagar Boloor Karnataka 575 006 PAN NO : ACGPV6110J Vs. ACIT Circle-1(1) & TPS Mangalore APPELLANT RESPONDENT Appellant by : Smt. Vanaja, A.R. Respondent by : Sri Subramanian S., D.R. Date of Hearing : 10.10.2025 Date of Pronouncement : 10.10.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: These miscellaneous applications u/s 254(2) of the Income Tax Act, 1961 (in short “The Act”) are filed by the assessee seeking rectification of the order of the Tribunal dated 8.1.2025 in ITA Nos. 2178 to 2180/Bang/2024 for the assessment years 2013-14, 2015- 16 & 2012-13. We reproduce herewith the petition filed in MP No.23/Bang/2025 by the assessee for the sake of convenience: Printed from counselvise.com MP Nos.23 to 25/Bang/2025 Vinaya Kumar, Boloor Page 2 of 4 Printed from counselvise.com MP Nos.23 to 25/Bang/2025 Vinaya Kumar, Boloor Page 3 of 4 2. At the outset, the ld. A.R. of the assessee vehemently submitted that since at the time of hearing of the appeal, the ld. A.R. of the assessee inadvertently submitted that the case of the assessee was opted under the Direct Tax Vivad Se Vishwas Scheme (2020) and the Form No.3 had already been issued by the department, and accordingly, this Tribunal at the request of the ld. A.R. of the assessee dismissed all these appeals of the assessee as withdrawn. However, due to financial difficulties, the tax payable as determined under the VSVS Scheme could not be paid by the assessee and accordingly, the ld. A.R. of the assessee prayed that the order may be called for by this bench to decide on the merits of the case. 3. Ld. D.R., on the other hand, has no objection if the order is recalled to decide on the merits of the case. 4. We have heard the rival submissions and perused the materials available on record. The main contention of the ld. A.R. of the assessee is that inadvertently at the time of appeal hearing, it was submitted that the assessee had opted for VSVS Scheme and Form No.3 had already been issued. Accordingly, this Tribunal vide its order dated 8.1.2025 had dismissed the appeals of the assessee as withdrawn. Now before us, the ld. A.R. of the assessee submitted that the assessee could not pay the tax as determined to be payable under the VSVS Scheme due to financial constraints and prayed to recall the order of this Tribunal to decide afresh on the merits of the case. This being so, in the interest of justice and fair play we deem it fit and proper to recall the order dated 08/01/2025 for the assessment years 2012-13, 2013-14 & 2015-16 and accordingly registry is directed to post all the three appeals for hearing on 6.11.2025 which is already pronounced in the open court and hence Printed from counselvise.com MP Nos.23 to 25/Bang/2025 Vinaya Kumar, Boloor Page 4 of 4 no need of issuing separate notices of hearing to the concerned parties. 5. In the result, all three miscellaneous applications filed by the assessee are allowed. Order pronounced in the open court on 10th Oct, 2025 Sd/- (Waseem Ahmed) Accountant Member Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated 10th Oct, 2025. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. Printed from counselvise.com "