ESTRA ENTERPRISES PRIVATE LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

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ITA 1121/CHNY/2022Status: DisposedITAT Chennai23 January 2023AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal accepted the assessee's submission and set aside the CIT(A)'s order. The appeal was restored to the CIT(A) for adjudication on merits after providing an opportunity for a hearing.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) based on a mistaken belief that the assessee had filed for settlement under the Vivad Se Vishwas Scheme. The assessee clarified that the settlement was for a previous assessment, not the reopened assessment under appeal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal based on an incorrect assumption about the settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 01-11-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.147 r/w s. 144B of the Act on 28-03-2022. 2. The Ld. AR, at the outset, submitted that the appeal has erroneously been dismissed by first appellate authority on wrong 2 - presumption that the assessee has filed settlement under Direct Tax Vivad Se Vishwas Scheme, 2020. The Ld. AR submitted that the same is not factually correct since the case was reopened u/s 147 and an assessment was framed on 28-03-2022 which was in further appeal. An assessment was already framed for the year u/s 143(3) which was, in fact, settled by the assessee under the scheme and not the reopened assessment. The Ld. AR submitted that the nature of additions made under both the assessment is quite different and therefore, the appeal needs to be adjudicated on merits. The Ld. Sr. DR could not controvert the same.

3.

Accepting the plea of Ld. AR, the impugned order is set-aside and the appeal is restored back to the file of Ld. CIT(A) for adjudication on merits of the case after affording opportunity of hearing to the assessee in accordance with law.

4.

The appeal stand allowed for statistical purposes.

Order pronounced on 23rd January, 2023.

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