Case Law Details

Case Name : Sanjay Subhashchand Gupta Vs ACIT (ITAT Mumbai)
Appeal Number : M.A. No. 147/Mum./2022
Date of Judgement/Order : 04/08/2022
Related Assessment Year : 2012-13

Sanjay Subhashchand Gupta Vs ACIT (ITAT Mumbai)

ITAT find that the assessee had filed an application dated 30/03/2021 before the Tribunal seeking withdrawal of its appeal, as the assessee had opted for settlement of its tax dispute for the assessment year 2012–13 under the VSV Scheme. The acknowledged copy of the said application has been placed on record. We find that the aforesaid aspect was not brought to the notice of the Co–ordinate Bench of the Tribunal when the appeal was listed for hearing and, therefore, the order under section 254(1) of the Act was passed ex–parte deciding the appeal on merits. Since the tax dispute for the year under consideration has been settled under VSV Scheme, therefore, it is not open to the assessee to pursue the legal remedy of appeal as well. In view of the above, we deem it fit and proper to recall the order dated 25/04/2022, passed in appeal being ITA no.4573/ Mum./2018.

FULL TEXT OF THE ORDER OF ITAT MUMBAI

The present Miscellaneous Application has been filed by the assessee against the ex–parte order dated 25/04/2022, passed under section 254(1) of the Income Tax Act, 1961 (“the Act”) by the Co–ordinate Bench.

2. In the present Miscellaneous Application, the learned Authorised Representative (“the learned A.R.”) submitted that the assessee on 30/03/2021, filed a letter before the Tribunal seeking withdrawal of its appeal, as the assessee had opted for VSV Scheme (Viwad Se Vishwas Scheme, 2020). The learned A.R. further submitted that since there was no representation on behalf of the assessee, therefore, the aforesaid letter was not brought to the attention of the Co-ordinate Bench of the Tribunal and thus, was not taken into consideration, while dismissing the assessee’s appeal. The learned A.R. referred to the aforesaid letter dated 30/03/2021, which is annexed with the present Miscellaneous Application.

Dispute settled under VSV Scheme cannot be pursued in Appeal

3. On the other hand, the learned Departmental Representative did not object to the fact that the tax dispute pertaining to the year under consideration has been settled under VSV Scheme.

4. Having considered the submissions made by the learned Representative of both the sides, we find that the assessee had filed an application dated 30/03/2021 before the Tribunal seeking withdrawal of its appeal, as the assessee had opted for settlement of its tax dispute for the assessment year 2012–13 under the VSV Scheme. The acknowledged copy of the said application has been placed on record. We find that the aforesaid aspect was not brought to the notice of the Co–ordinate Bench of the Tribunal when the appeal was listed for hearing and, therefore, the order under section 254(1) of the Act was passed ex–parte deciding the appeal on merits. Since the tax dispute for the year under consideration has been settled under VSV Scheme, therefore, it is not open to the assessee to pursue the legal remedy of appeal as well. In view of the above, we deem it fit and proper to recall the order dated 25/04/2022, passed in appeal being ITA no.4573/ Mum./2018.

5. With the consent of both the parties, the corresponding appeal being ITA no.4573/Mum./2018, was taken up for hearing. In view of the aforesaid letter dated 30/03/2021, the only aspect which needs consideration is the request of the assessee seeking withdrawal of its appeal.

6. In view of the submissions of the learned A.R. that the assessee has made full and final settlement of tax arrears for the assessment year under consideration and tax dispute has been settled under VSV Scheme, we accept the request of the assessee for withdrawal of the appeal for the assessment year 2012–13.

7. In the result, Miscellaneous Application filed by the assessee is allowed, while the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 04/08/2022

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