Chowgule Brothers Pvt. Ltd. vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Chowgule Brothers Pvt. Ltd., had adopted the scheme of 'Vivad Se Vishwas Act, 2020' for ITA No.12/RJT/2020 for the assessment year 2018-19. However, due to a bona fide mistake, the Tribunal dismissed another appeal of the assessee in ITA No.11/RJT/2020 instead of ITA No.12/RJT/2020. The assessee submitted that they had obtained the necessary Form-3 of 2020 from the Department on 09.07.2024. The Learned Senior Departmental Representative for the Revenue did not object to restoring ITA No.11/RJT/2020 to its original number and dismissing ITA No.12/RJT/2020. The Tribunal dismissed the appeal in ITA No.12/RJT/2020 as 'withdrawn' and restored the assessee’s appeal ITA No.11/RJT/2020 to its original number.…

Legal Issues

• 1. The Tribunal dismissed the wrong appeal number due to a bona fide mistake.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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