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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER R.S. SYAL, VP :
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
2 ITA No.188/PUN/2023 Kantadevi Viay Oswal
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.
Order pronounced in the Open Court on 01st May, 2023.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 01st May, 2023 सतीश
ITA No.188/PUN/2023 Kantadevi Viay Oswal
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The Pr. CIT concerned 4. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 01-05-2023 Sr.PS 2. Draft placed before author 01-05-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *