SH. SUNIL CHAND AGGARWAL,GURGAON vs. ITO, GURGAON
What did the Tribunal hold?
The Tribunal recalled the earlier dismissal order due to sufficient cause shown by the assessee. The appeal was then dismissed as withdrawn upon the assessee's request to settle the dispute under the 'Vivad Se Vishwas Scheme'.
What were the facts?
The assessee's appeal was dismissed for non-prosecution. The assessee filed a miscellaneous application to recall the dismissal order, citing a misunderstanding due to personal reasons. Subsequently, the assessee requested to withdraw the appeal as they opted for the 'Vivad Se Vishwas Scheme'.
What were the issues?
Whether the dismissal order for non-prosecution should be recalled. Whether the assessee's appeal can be withdrawn due to opting for the 'Vivad Se Vishwas Scheme'.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘FRIDAY’, NEW DELHI
Before: SHRI O.P. KANT & SHRI KULDIP SINGH
ORDER PER O.P. KANT, AM:
M.A. No. 322/Del/2019
The Miscellaneous Application has been filed by the applicant for recalling of the order dated 08.10.2018, whereby the appeal was dismissed for non-prosecution.
2 M.A. No.322/Del./2019 & ITA No. 1595/Del./2015
Learned counsel for the applicant submitted that the notice dated 16th July, 2018 for appearance on 8th October, 2018 was duly received in time but due to some misunderstanding on behalf of Sh. Sunil Chand Agarwal, who was busy in marriage preparation of her daughter, which was scheduled for January, 2019, he could not communicate with his counsel. He further submitted that non-appearance of applicant’s counsel in the present case is neither intentional nor mala fide. The applicant is very much interested in pursuing the appeal, therefore, the order dated 08.10.2018 may be recalled.
Learned DR has no objection on the request of learned counsel. 4. We have heard both the parties through Video-Conferencing and perused the relevant material on record. In our considered view, the applicant has explained reasonable and sufficient cause for recalling of the order dated 08.10.2018. Therefore, in the interest of justice, the order dated 08.10.2018 is hereby recalled. Accordingly, the Miscellaneous Application is allowed. ./2015 5. Apropos the appeal, at the outset, learned counsel for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2020’. 6. Learned DR did not object to the same. 4. In view of above, we accept the request of the assessee for withdrawal of the appeal. However, if the dispute relating to tax
3 M.A. No.322/Del./2019 & ITA No. 1595/Del./2015 arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application appropriately as per law. 5. In the result, the Miscellaneous Application is allowed and the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 16th December, 2020.
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