PATEL ENGINEERING LIMITED (SUCCESSOR OF PATEL HYDRO POWER PRIVATE LIMITED),MAHARASHTRA vs. DCIT (TDS), UTTAR PRADESH
Income Tax Appellate Tribunal, Mumbai “C” Bench, Mumbai.
Before: Shri Narender Kumar Choudhrya n d Shri Bijayananda PrusethPatel Hydro Power Private Ltd. Patel Estate Road, S.V. Road Off. Jogeshwari West Mumbai-400 102. Vs. DCIT(TDS) Aayakar Bhavan Sector 24 Noida, UP PAN : AAACP2567L
Per Narender Kumar Choudhry (JM) :-
This appeal has been preferred by the assessee against the order dated 1.7.2021 impugned herein passed by the Learned Commissioner of Income Tax (Appeals)-Mumbai (in short Ld. Commissioner) under section of the Income Tax Act, 1961 (in short „Act‟) for A.Y. 2013-14. 2. In this case, the assessee against the assessment order dated
28.2.2017, under section 201 of the Act, filed first appeal on 23.3.2017
before Ld. Commissioner, who somehow dismissed the same as ‘dismissed as withdrawn’ by considering the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme 2020 and submitted Form
No. 5 issued by Ld. PCIT-2, Mumbai, vide acknowledgement No.
358145780240521 dated 24.5.2021, whereas it is fact as demonstrated
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by Assessee‟s Counsel that the Assessee has settled the case pertaining to penalty of Rs. 17 lakhs, as involved in ITA No. 507/Mum/2019 for A.Y. 2013-14, and said appeal was dismissed as withdrawn by considering said Form No. 5 dated 24.5.2021 having acknowledgment number referred to above.
The Aforesaid facts are not in denial by the Ld. AR.
Thus, considering the peculiar facts and circumstances, specific to the effect that the assessee before Ld. Commissioner has filed an application under section 154 read with section 250 of the Act, however, Ld. Commissioner vide order dated 14.8.2025 dismissed the said application mainly on the reason that no order by Ld. CIT(A) is available on record, whereas the facts as demonstrated above, proves contrary.
Thus, in view of the aforesaid facts and circumstances, both the orders dated 1.7.2021 and 14.8.2025 passed by the Ld. Commissioner under section 250 and 154 read with section 250 respectively, are set aside and the case is remanded to the file of the Ld. Commissioner for decision on merit.
In the result, assessee‟s appeal is allowed with the aforesaid direction.
Order pronounced in the open Court on 10/12/2025. (Bijayananda Prusheth)
JUDICIAL MEMBER
Copy of the Order forwarded to :
The Appellant 2. The Respondent. 3. CIT
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4. DR, ITAT, Mumbai
5. Guard file.
BY ORDER,
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(Asstt.