2022 (1) TMI 1438

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...., Accountant Member For the Applicant : Ms. Aarti Sathe. For the 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 IT....

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....at the assessee wants to defend the appeal on merits, hence, the order dated 15/02/2021 vide which appeals of the assessee were dismissed as withdrawn and appeals of the Revenue were dismissed be recalled. 3.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 ....

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....before the Tribunal, hence, the amount as specified in Form -3 was not paid. Under VSVS if the 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....