BT INDIA PRIVATE LIMITED,NEW DELHI vs. WARD INTERNATIONAL TAX 1(1)(2), NEW DELHI

(Assessment Year : 2014-15) BT India Private Limited, vs. Ward International Tax 1 (1)(2), 22th Floor, Eros Corporate Tower, Delhi. Opposite International Trade, Nehru Place, New Delhi – 110 019. (PAN : AABCC4785E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ankit Sahani, Advocate Shri Vishal Kalra, Advocate REVENUE BY : Ms. Pooja Swaroop, CIT DR Date of Hearing : 23.06.2025 Date of Order : 30.06.2025 O R D E R PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :

This appeal is filed by the assessee against the order of the Learned 1. Addl. Joint Commissioner of Income Tax (Appeals)-1, Kolkata [“Ld. CIT (A)”, for short] dated 12.11.2024 for Assessment Year 2014-15. At the time of hearing, ld. AR of the assessee submitted that assessee has 2. filed an appeal against the order passed under section 250/201(1)/ 201(1A) of the Income-tax Act, 1961 dated 30.09.2021 for the Assessment Year 2014-15 and at the time of hearing, the assessee has submitted before the ld. CIT (A) that the assessee has preferred to settle Rs.15,51,31,573/- and ld. CIT (A) after considering the submissions of the assessee dismissed the present appeal filed by the assessee before him without observing that assessee intend to settle only the disputed penalty appeal, not the appeal filed before him vide present appeal. He brought to our notice that assessee has filed Form 5 with the details of settlement of disputed penalty which is preferred in appeal being ITA No.723/Del/2020. He submitted that inadvertently ld. CIT (A) dismissed the present appeal without adjudicating the same with the mistaken belief that assessee has settled the issue under VSVS scheme. He prayed that the same may be restored back to the file of ld. CIT (A). On the other hand, ld. DR of the Revenue did not dispute the above facts 3. brought on record by the ld. AR of the assessee. Considered the rival submissions and material placed on record. After 4. going through the submissions made by the ld. AR of the assessee, we are inclined to remit this issue back to the file of ld. CIT (A) to decide as per law after giving adequate opportunity of being heard to the assessee. In the result, the appeal filed by the assessee is allowed for statistical 5. purposes. Order pronounced in the open court on this 30th day of June, 2025.