What did the Tribunal hold?

The Tribunal recalled its previous order as the appeal could not be dismissed as withdrawn under the Vivad se Vishwas Scheme due to the assessee's failure to complete the settlement process. The appeal was restored for hearing on merits.

The assessee sought recall of a previous ITAT order that dismissed their appeal, stating it was settled under the Vivad se Vishwas Scheme. However, the assessee failed to make the required payment within the prescribed time, rendering the settlement invalid.

What were the issues?

Whether an appeal dismissed based on a settlement under the Vivad se Vishwas Scheme can be recalled if the settlement process is not ultimately completed due to the assessee's lapse.

M/S. Console Components (India )… vs TDS CPC, Ghaziabad | ITAT Mumbai 2022

Income Tax Appellate Tribunal, MUMBAI ‘A’ BENCH, MUMBAI

Heard together (2 matters)

MA No 41/Mum/2022

ITA No.1144/Mum/2020

Read from the judgment's own cause title. This page is filed under one of them.

Appearances by Kailash Shinare for the applicant Milind Chavan for the respondent Date of concluding the hearing : May 20, 2022 Date of pronouncement the order : May 30, 2022

ORDER Per Pramod Kumar, VP:

By way of this rectification petition, the assessee applicant seeks recall of the Tribunal vide order dated 30.07.2021, the Tribunal has dismissed the appeal on the short ground that the assessee has settled the matter under the Vivad se Vishwas Scheme, 2020, but as the matter of fact no such settlement is ultimately be arrived at. It is pointed out that the assessee applicant could not make payment of the along determine under the Vivad se Vishwas Scheme, 2020, within the prescribe time limit and accordingly the declaration filed by the applicant under the Vivad se Vishwas Scheme, 2020, shall be presumed never to have been made.

2. We have heard the rival contentions, perused the material on record and duly considered the facts of the case in the light of the applicable legal position.

We find that the Tribunal, while dismissing the appeal has proceeded on the basis that the matter is resolved under the Vivad se Vishwas Scheme, 2020. However as evident from the subsequent developments-which are not in dispute, the matter could not be resolved under the Vivad se Vishwas Scheme, on account of lapse on the part of the assessee to making the requisite payment. Under these circumstances, as learned counsel for the assessee rightly points out the appeal cannot be dismissed as withdrawn under the Vivad se Vishwas Scheme, 2020. We therefore we deem it fit and proper to recall the impugned order, dismissing the appeal, and direct the registry to post the appeal for hearing on merits in the month of July 2022.

In the result, miscellaneous application is allowed in the terms indicated above. Pronouncement in the open court today on the 30th May, 2022.

M/S. CONSOLE COMPONENTS (INDIA ) P. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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