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TMI Blog2022 (1) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... hdrawn - assessee/applicant decided not to proceed with the settlement under VSVS and no tax was paid as per Form-3, thus impliedly withdrew its declaration under VSVS - assessee submitted that the assessee wants to defend the appeal on merits, hence, the order [ 2021 (2) TMI 1381 - ITAT MUMBAI] vide which appeals of the assessee were dismissed as withdrawn and appeals of the Revenue were dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Shri S.N. Kabra. ORDER PER VIKAS AWASTHY, JM: These Miscellaneous Applications under section 254(2) of the Income Tax Act, 1961 ( in short the Act ) have been filed by the assessee / applicant seeking recall of order dated 15/02/2021 composite for ITA NOS. 3913,3195 4579/MUM/2019 for A.Y. 2014-15 and ITA NO. 3911 3196/MUM/2019 for A.Y. 2015-16. 2. Ms. Aarti Sathe appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 vide which appeals of the assessee were dismissed as withdrawn and appeals of the Revenue were dismissed be recalled. 3. Shri S.N. Kabra representing the Department submitted that since the assessee has failed to comply with the conditions set out in Form-3 under VSVS, the appeals of Revenue and the appeals of assessee should be heard on merits. 4. Submissions made by both sides heard. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount is not paid as per Form-3, then declaration made in Form-1 is treated as void and deemed never to have been made. Thus, in view of above, the order of Tribunal dated 15/02/2021 in ITA NOS. 3913,3195 4579/MUM/2019 for assessment year 2014-15 and in ITA NO. 3911 3196/MUM/2019 for assessment year 2015-16 is recalled and the aforesaid appeals are restored to their original number for adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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