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

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ITA 188/PUN/2023Status: HeardITAT Pune01 May 2023AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order dismissing the appeal was incorrect as the Vivad Se Vishwas scheme was not applicable to the reassessment order. The Tribunal vacated the CIT(A)'s order and remanded the matter back for disposal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as infructuous because the assessee opted for the Vivad Se Vishwas Scheme. However, the scheme was opted for in relation to the original assessment, not the reassessment order which was the subject of the appeal.

What were the issues?

Whether the Vivad Se Vishwas Scheme is applicable to an appeal arising from a reassessment order when the scheme was opted for in relation to the original assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri M.K. Kulkarni &, Smt. JR Chandekar
For Respondent: Shri Mallikarjun Utture

आदेश / ORDER

PER R.S. SYAL, VP :

1.

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.

2.

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.

3.

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

Order pronounced in the Open Court on 01st May, 2023.

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