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Facts
The assessee preferred an appeal against an order passed by the DCIT. The CIT(A)/NFAC dismissed the appeal ex-parte, erroneously stating that the assessee had opted for the Vivad Se Vishwas Scheme, which was incorrect. The assessee filed a fresh appeal with a condonation of delay application due to this erroneous dismissal.
Held
The Tribunal condoned the delay in filing the appeal, finding reasonable cause for the delay. The matter was remitted back to the CIT(A)/NFAC to decide the case afresh on its merits after providing the assessee with an adequate opportunity of being heard.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte by erroneously applying the Vivad Se Vishwas Scheme. Whether the delay in filing the appeal before the Tribunal should be condoned.
Sections Cited
250, 201(1), 201(1A)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC’’ : NEW DELHI
ORDER This appeal by the assessee is emanating from the order of the NFAC, Delhi dated 02.12.2021 relating to assessment year 2013-14 on the following grounds:- “
On the facts, and in the circumstances of the case, and in law, the appellant craves to prefer an appeal against order dated 2.12.2021 passed by the CIT(A) from NFAC, u/s. 250 of the Act in pursuance to the appeal filed against the order passed by the DCIT, TDS Circle, Gurgaon u/s. 201(1)/201(1A) of the Act, on the grounds as set out herein:-
1. Ground 1 : Erroneous Dismissal of appeal by CIT(A) from NFAC 1.1 On the facts and in the circumstances of the case and in law, the CIT(A) erred in dismissing the appeal filed on April 30, 2021 against the order passed u/s. 201(1)/201(1A) of the Act, by erroneously considering the matter is settled under the Direct Tax Vivad Se Vishwas Act, 2020. 1.2 The order passed by the CIT(A) is bad in law and deserve to be set aside and fair opportunity to be provided to appellant to present its case.
Heard the rival contentions and perused the records.