IDEAL CURES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, DELHI

Learned counsel appearing for the assessee submitted that the present assessment relates to the assessment order passed under section 143(3) read with section 147 of the I.T. Act. The assessee had availed Direct tax Vivad se Vishwas Scheme against the addition made in the original assessment order passed under section 143(3) of the Act. The assessee has not filed any Vivad se Vishwas application against the addition made in the assessment order under section 143(3) read with section 147 of the Act. However, the learned CIT(A) dismissed the appeal of the assessee filed against the assessment order passed u/s 143(3) r.w.s 147 on the misconception that the assessee has availed Vivad se Vishwas Scheme. Accordingly, the Learned AR

The Learned DR, on the contrary, submitted that all the issues are required to be restored to the file of the learned CIT(A), since the first appellate authority has not adjudicated them on merits, since he was under misconception that the assessee has availed VSVS scheme.

Having heard the rival submissions, we are of the view that all the issues urged in this appeal are required to be restored to the file of the learned CIT(A) since he has not adjudicated them on merits under misconception that the assessee has availed VSVS scheme on these additions, which is contrary to the fact available on record. Accordingly, we set aside the order passed by the learned CIT(A) and restore all the issues to his file for adjudicating them on merits. Needless to mention that the assessee should be afforded adequate opportunity of being heard.

In the result, appeal filed by the assessee is treated as allowed for statistical purposes.