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TMI Blog2022 (5) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... g in due course after issuing notice to both parties. Miscellaneous Application filed by the revenue is allowed. - MA.No. 316/MUM/2021 [ARISING OUT OF ITA.No. 835/MUM/2019] - - - Dated:- 27-5-2022 - SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER Assessee by : None Department by : Shri S.N. Kabra O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through this Miscellaneous Application revenue is seeking for recall of the order passed by the Tribunal in ITA.No. 835/Mum/2019 dated 17.03.2021 and submitted as under: - . 2.1 The assessee company filed its original return of income on 31.03.2015 declaring total income of Rs.3,05,60,320/- and assessment u/s.143(3) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not objected by the Ld.DR. 4.2. The Hon ble ITAT after considering the submission of the Ld.Counsel of the assessee and perusal of the material on record held that there is no necessity of keeping this matter alive since the assessee has already applied for settlement of dispute under the scheme and dismissed the appeal filed by the revenue. However, the revenue was granted liberty to seek restoration of this appeal in the event of rejection of assessee s application filed under Vivad Se Vishwas Tax Scheme. It was further made clear that in such eventuality if the revenue seeks restoration of the present appeal by filing miscellaneous application, the delay, if any, should be condoned without insisting upon filing any application for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT to recall the impugned order and repost the same for fresh hearing. 7. Under the said premises, applicant most humbly prays that the Hon ble Bench may graciously pass necessary orders allowing the Miscellaneous Application and oblige. 2. Since none appeared on behalf of assessee to file any objection on this issue, we dispose of this Miscellaneous Application by considering the details submitted by the Ld.DR and after going through the Form-2 filed by the assessee under Vivad Se Vishwas Scheme, 2020. 3. Heard Ld. DR, on a perusal of the Tribunal order dated 17.03.2021 we observe that we have dismissed the appeal filed by the Revenue by considering the Form-2 filed by the assessee informing us that assessee has preferred and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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