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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

(APPLICANT) (RESPONDENT)

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as withdrawn as the assessee had submitted that it is opting under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

Date : 28/07/2021.

*Ajay Kumar Keot *

Copy forwarded to:

1. Applicant;
2. Respondent;
3. CIT
4. CIT (Appeals)
5. DR: ITAT

ASSISTANT REGISTRAR
ITAT NEW DELHI

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