Income Tax Appellate Tribunal - Mumbai
M/S Hindustan Petroleum Corporation ... vs Dcit-1(1)(2), Mumbai on 28 January, 2022
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IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH " H ", MUMBAI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER
MA NO.253 TO 257/MUM/2021
[ Arising out of ITA NOS.3913,3195 & 4579/MUM/2019(A.Y.2014-15),
ITA NO.3911 AND 3196/MUM/2019,(A.Y. 2015-16)]
Hindustan Petroleum Corporation Ltd.
Petroleum House,
17, Jamshedji Tata Road, Mumbai 400 020.
PAN: AAACH-1118-B ...... )ाथ* /Applicant
बनाम Vs.
DCIT, Circle 1(1)(2),
Aaykar Bhavan, M.K.Road,
Mumbai 400 020 ..... ) तवाद /Respondent
)ाथ* -वारा/ Applicant by : Ms. Aarti Sathe
) तवाद -वारा/Respondent by : Shri S.N.Kabra
सन
ु वाई क. त थ/ Date of hearing : 14/01/2022
घोषणा क. त थ/ Date of pronouncement : 28/01/2022
आदे श/ ORDER
PER VIKAS AWASTHY, JM:
These Miscellaneous Applications under section 254(2) of the Income Tax Act, 1961 ( in short 'the Act') have been filed by the assessee / applicant seeking recall of order dated 15/02/2021 composite for ITA NOS.3913,3195 & 4579/MUM/2019 for A.Y.2014-15 and ITA NO.3911 & 3196/MUM/2019 for A.Y. 2015-16.
2MA NO.253 TO 257/MUM/2021
2. Ms. Aarti Sathe appearing on behalf of the assessee submitted that when these cross appeals by the department and the assessee were taken up for hearing on 15/02/2021 a letter dated 12/02/2021 was filed on behalf of the assessee stating that the assessee is opting to settle the dispute under 'Vivad Se Vishwas Scheme, 2020'( in short 'VSVS'). The assessee had filed declaration under the said scheme and the same was accepted by the Designated Authority and Form-3 was issued. Subsequently, the assessee/applicant decided not to proceed with the settlement under VSVS and no tax was paid as per Form-3. Thus, the assessee impliedly withdrew its declaration under VSVS. The ld. Authorized Representative for the assessee submitted that the assessee wants to defend the appeal on merits, hence, the order dated 15/02/2021 vide which appeals of the assessee were dismissed as withdrawn and appeals of the Revenue were dismissed be recalled.
3. Shri S.N.Kabra representing the Department submitted that since the assessee has failed to comply with the conditions set out in Form-3 under VSVS, the appeals of Revenue and the appeals of assessee should be heard on merits.
4. Submissions made by both sides heard. The assessee is seeking recall of order dated 15/02/2021 vide which the appeals of Revenue in ITA No.3911/Mum/2019(A.Y. 2015-16), ITA No.3913/Mum/2019 & 4579/Mum/2019 (A.Y.2014-15) and appeals of the assessee in ITA No.3195/Mum/2019 (A.Y 2014-15) and ITA No.3196/Mum/2019 (A.Y.2015-16) were dismissed/dismissed as withdrawn, as the assessee had expressed its intention to settle the dispute under VSVS. At the time of hearing of appeals, the assessee had also furnished copy of Form-3 issued under VSVS to substantiate that declaration filed by the assessee has been accepted by the Designated Authority. Subsequently, the assessee decided not to settle the claim under VSVS and contest the additions in appeal before the Tribunal, hence, the amount as specified in Form -3 was not paid. Under VSVS if the amount is not paid as per Form-3, then declaration made in Form -1 is treated as void and deemed never to have been made. Thus, in view of above, the order of Tribunal dated 3 MA NO.253 TO 257/MUM/2021 15/02/2021 in ITA NOS.3913,3195 & 4579/MUM/2019 for assessment year 2014-15 and in ITA NO.3911 & 3196/MUM/2019 for assessment year 2015-16 is recalled and the aforesaid appeals are restored to their original number for adjudication on merits.
5. The Registry is directed to list the appeals before regular Bench in due course after issuing notice to both sides.
6. In the result, all the five miscellaneous applications filed by assessee are allowed.
Order pronounced in the open Court on Friday the 28th day of January, 2022.
Sd/- Sd/-
(S.RIFAUR RAHMAN) (VIKAS AWASTHY)
लेखा सद य/ACCOUNTANT MEMBER या यक सद य/JUDICIAL MEMBER
मुंबई/ Mumbai, 3दनांक/Dated 28/01/2022 Vm, Sr. PS(O/S) त ल प अ े षतCopy of the Order forwarded to :
1. अपीलाथ*/The Appellant ,
2. ) तवाद / The Respondent.
3. आयकर आयु4त(अ)/ The CIT(A)-
4. आयकर आय4 ु त CIT
5. वभागीय ) त न ध, आय.अपी.अ ध., मब ु ंई/DR, ITAT, Mumbai
6. गाड; फाइल/Guard file.
BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai 4 MA NO.253 TO 257/MUM/2021 Details Date Initials Designation 1 Draft dictated/directly typed on computer Sr.PS/PS on 2 Draft Placed before author Sr.PS/PS 3 Draft proposed & placed before the Second JM/AM Member 4 Draft discussed/approved by Second JM/AM Member
5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS
6. Kept for pronouncement on Sr.PS/PS
7. File sent to the Bench Clerk Sr.PS/PS 8 Date on which the file goes to the Head clerk 9 Date of Dispatch of order