Smartspace Infrastructure Pvt. Ltd., 67, Friends Colony (West), New Delhi Vs. ITO Ward 9(1) New Delhi
August, 02nd 2021
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “Friday”, NEW DELHI ]
BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER A N D
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
M. A. Nos. 08 TO 10/Del/2021. [ in ITA No. 1460/Del/2014 ], [ in ITA No. 2211/Del/2015 ] AND [ in ITA No. 1432/Del/2016 ] Assessment Years : 2009-10, 2010-11 & 2011-12
Serco India Pvt. Ltd., DCIT, C/o.Traveltime Car Rental P. Ltd., Vs Office No.105, Astral Court, B – Wing, Circle : 4 (1) Nr. Gaikwad Petrol Pump, Sanewadi, Aundh, Pune-411007. Gurgaon.
PAN : AAJCS6704P
Assessee by : Shri Lalit Mohan, Advocate; Department by : Shri R. K. Gupta, Sr. D. R.;
Date of hearing : 02/07/2021 Date of Pronouncement : 28/07/2021
O R D E R
PER PRASHANT MAHARISHI, AM: 1. These are the three Miscellaneous applications filed by the Assessee for
AY 2009-10, 2010-11 and 2011-12 in ITA No. 1460/Del/2014, 2211/Del/2015 and ITA No. 1432/Del/2016 where the order was passed by the coordinate bench, dismissing the appeal of the assessee 2
as withdrawn as the assessee had submitted that it is opting under Vivaad Se Vishwas Act, 2020. The coordinate bench held that all these three appeals were heard on 02.03.2020 in absence of the assessee. However, after the hearing when the order was under dictation a letter was received from the assessee stating that assessee did not receive notice of hearing of the above appeals on 02.03.2020, however it was submitted that assessee would like to avail the benefit of dispute resolution scheme Vivaad Se Vishawas Act to be introduced by the Govt. of India and therefore the assessee requested to keep the appeals pending till then. On the promise of the assessee that assessee would opt for Vivad switch was scheme, coordinate bench dismissed the appeals of the assessee. Now the assessee has preferred this miscellaneous application that there was a letter filed before the tribunal on 06.03.2020 wherein, it was stated that it has requested the bench that the appeal may not be dispensed off as the assessee has decided to opt for the dispute resolution scheme where pendency of the appeal is consideration. Thus, miscellaneous application states that the assessee has sought for adjournment of hearing and not the withdrawal of the appeal therefore, there is an advertent error in the order of the coordinate bench. These facts were reiterated by the ld AR and requested that the order of the bench may be recalled. 2. The ld DR vehemently objected to the miscellaneous application and submitted that the assessee has promised to go with Vivaad se Vishwas Scheme and further itself has requested for disposal of the appeal and now the assessee is making a ‘U’ turn and stated that there was an error in the order of the coordinate bench is devoid and order is devoid of any merit. 3. We have carefully considered the contention and perused the order of the coordinate bench. We find that the appeal was already been heard on 02.03.2020 in absence of the assessee. It was also adjourned on the request of the ld AR on several occasion. On 02.03.2020 none 3
appeared on behalf of the assessee before us and therefore, the appeal
was heard in absence of the assessee. However, at the time of dictation
of the order the ld counsel of the assessee Mr. Suresh Kumar Gupta
whose power of attorney was on record submitted a letter that the
assessee has decided to opt for Vivaad se Vishwas Act. As the assessee
has opt for Vivaad se Vishwas Act the appeal of the assessee were
treated as withdrawn and dismissed. Now we find that by that letter the
assessee requested to keep the apepal pending till assessee filed an
application Under Vivad se Vishwas Scheme. In view of this, we find
that the appeals of the assessee deserves to be recalled as on the date
on which he filed an application promising to file an application for
settlement of dispute under scheme was not at all notified. Therefore,
the miscellaneous application of the assessee succeeds. Therefore, the
impugned order of the coordinate bench is recalled and registry is
directed to fix the appeals of the assessee for hearing.
4. In view of this we allow all these three miscellaneous applications.
Order pronounced in the open court on 28/07/2021.
-Sd/- -Sd/- (SUCHITRA KAMBLE) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER