KANTADEVI VIJAY OSWAL RADHAKRISHNA NIWAS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

This appeal by the assessee is directed against the order dated 17-08-2022 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act) in relation to the assessment year 2014-15.

We have heard the rival submissions and gone through the relevant material on record. The ld. CIT(A) dismissed the appeal of the assessee by recording in para 2 of his order that the assessee opted for Vivad Se Vishwas Scheme, 2020 and as such the appeal became infructuous. However, the fact of the matter is that the appeal before the ld. CIT(A) was in respect of the assessment order passed u/s.147. The assessee opted for Vivad Se Vishwas Scheme in respect of the original assessment completed u/s.143(3). In such circumstances, the impugned order cannot stand. We, therefore, vacate the same and direct the ld. CIT(A) to dispose of the appeal on merits arising from the order passed u/s.147 after allowing reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes.