MRS SUREKHA HANUMANTRAO PAWAR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE, PUNE

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ITA 1210/PUN/2023Status: HeardITAT Pune19 December 2023AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the NFAC's dismissal of the appeal without deciding on merits caused prejudice to the assessee. Therefore, the NFAC was directed to re-adjudicate the appeal on merits.

What were the facts?

The assessee's appeal was dismissed by the NFAC for statistical purposes as withdrawn, despite the assessee having applied for settlement under the Vivad se Vishwas Scheme. The NFAC did not decide the appeal on merits.

What were the issues?

Whether the NFAC correctly dismissed the appeal for statistical purposes without adjudicating on merits, and the impact of the Vivad se Vishwas Scheme on the appeal proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B” : PUNE

Before: SHRI SATBEER SINGH GODARA & SHRI DR. DIPAK P. RIPOTE

Hearing: 19.12.2023Pronounced: 19.12.2023

ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal for assessment year 2012- 2013, arises against the National Faceless Appeal Centre [in short [the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023-24/1056323770(1), dated 20.09.2023, involving proceedings u/s.143(3) r.w.s 147 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused at length.

2.

We notice at the outset that with the able assistance coming from both the sides that the “NFAC” herein has not decided the assessee’s lower appeal on merits as contemplated

2 ITA.No.1210/PUN./2023 under section 250(6) of the Act since it has proceeded to dismiss the same for statistical purpose as under: “5. I have perused the order appealed against, grounds of appeal and submission of the appellant. I find that the option under VSV Scheme of the appellant has been accepted by the PCIT-4, Pune and Form No.3 was issued on 02/11/2020. I find that the appellant has paid the taxes as per Form No.3 and has uploaded the Form No.4, however due to some technical error and the errors on the part of the appellant the Form No.5 is not yet issued. However, considering the request made by the appellant, the appeal filed by the appellant is allowed to be withdrawn. Thus the appeal is dismissed for statistical purposes as withdrawn. In the result, the appeal is treated as dismissed for 6. statistical purpose as withdrawn.”

3. The Revenue at this stage vehemently reiterated the fact that the assessee’s application seeking settlement under the “Direct Tax Vivad se Vishwas Scheme Act, 2020” is stated to be pending. That being the case, we are of the opinion that the learned “NFAC”s lower appellate discussion not adjudicating the assessee’s first appellate preferred against the assessment order causes serious prejudice to her interest as she has been deprived of her twin remedies seeking adjudication as per the normal provisions of the act as well as the settlement benefit under the foregoing amnesty scheme.

4.

We thus conclude in larger interest of justice that the “NFAC” takes up the assessee’s lower appellate once again for its decision on merits as per law preferably within three effective opportunities of hearing subject to the final outcome

3 ITA.No.1210/PUN./2023 of her settlement petition under the ‘Direct Tax Vivad se Viswas Scheme”; as the case may be.

5.

This assessee’s appeal is allowed for statistical purpose in above terms. Order pronounced in the open Court on 19.12.2023.

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