MANOJ KUMAR,JAUNPUR vs. ACIT/DCIT, CIRCLE FAIZABAD

The assessee has filed this appeal challenging the order dated 20.06.2022 passed by Ld CIT(A), NFAC, Delhi, and it relates to the assessment year 2016-17.

At the outset, the ld. AR submitted that the assessee has filed two appeals before the ld.CIT(A), namely, the appeal against the assessment order passed u/s 143(3) of the Act and another appeal against the penalty levied u/s 271D of the Act. Subsequent to filing of these appeals, the assessee settled the dispute with regard to the penalty levied u/s 271D of the Act under Vivad Se Vishwas Act, 2020. However, while adjudicating the appeal filed by the assessee against the assessment order passed u/s 143(3) of the Act, the ld.CIT(A) erroneously presumed that the assessee has settled the dispute under Vivad Se Vishwas Act, 2020 and, accordingly, dismissed the appeal. He submitted that the assessee has not settled the dispute arising out of the assessment order and, hence, the ld.CIT(A) was not correct in passing the impugned order under wrong presumption. Accordingly, he prayed that all the issues contested in this appeal may be restored to the file of the ld.CIT(A) for adjudicating them on merits.

The ld. DR did not controvert the facts presented by the ld. AR. Accordingly, having regard to the submissions made by the ld. AR, we set aside the order passed by the ld.CIT(A) and restore all the issues to the file of the ld.CIT(A) for adjudicating them on merits, after providing adequate opportunity of being heard to the assessee.

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