PATEL ENGINEERING LIMITED (SUCCESSOR OF PATEL HYDRO POWER PRIVATE LIMITED),MAHARASHTRA vs. DCIT (TDS), UTTAR PRADESH

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ITA 6534/MUM/2025Status: DisposedITAT Mumbai10 December 2025AY 2013-14Bench: Shri Narender Kumar Choudhry (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s dismissal of the application was contrary to the facts. Both the order dated 1.7.2021 and 14.8.2025 passed by the CIT(A) were set aside.

What were the facts?

The assessee filed an appeal against an assessment order. The appeal was dismissed as withdrawn by the Commissioner of Income Tax (Appeals) (CIT(A)) because the assessee opted for the Direct Tax Vivad Se Vishwas Scheme. The assessee also filed a section 154 application which was dismissed.

What were the issues?

Whether the CIT(A) correctly dismissed the assessee's appeal as withdrawn and subsequently dismissed a section 154 application, or if these actions were contrary to the facts presented.

Which sections of the Income-tax Act were involved?

Section 201,Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “C” Bench, Mumbai.

For Appellant: Shri Mayur Kisnadwala
For Respondent: Shri Virabhadra Mahajan
Hearing: 10/12/2025

(Assessment Year : 2013-14) Patel Hydro Power Private Ltd. DCIT(TDS) Patel Estate Road, S.V. Road Aayakar Bhavan Off. Jogeshwari West Vs. Sector 24 Mumbai-400 102. Noida, UP PAN : AAACP2567L Appellant Respondent Assessee by : Shri Mayur Kisnadwala Revenue by : Shri Virabhadra Mahajan Date of Hearing : 10/12/2025 Date of : 10/12/2025 pronouncement O R D E R 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 Commissioner, who somehow dismissed the same as ‘dismissed as withdrawn’ by considering the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme 2020 and submitted Form No. 5 issued by Ld.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

2 by Assessee‟s Counsel that the Assessee has settled the case pertaining to penalty of Rs. 17 lakhs, as involved in 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.

3.

The Aforesaid facts are not in denial by the Ld. AR.

4.

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.

5.

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.

6.

In the result, assessee‟s appeal is allowed with the aforesaid direction.

Order pronounced in the open Court on 10/12/2025.

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