SHREE BHAGESHWARI PAPERS P.LTD,MUZAFFARNAGAR vs. DCIT, CIRCLE-3(2)1, MUZAFFARNAGAR

This appeal by the assessee is preferred against the order dated 03.02.2021 by the NFAC, Delhi pertaining to Assessment Year 2013-14.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal ex parte.

Before us, the ld. counsel for the assessee stated that the assessee had preferred two separate appeals for Assessment Year 2013-14 – one against the assessment order framed u/s 143(3) of the I.T. Act and the other against the assessment order framed u/s 143(3) r.w.s 147 of the Act ,which is the impugned appeal.

It is the say of the ld. counsel for the assessee that the ld. CIT(A) inadvertently dismissed the present appeal holding that the assessee has settled the demand under the Direct Tax Vivad se Vishwas Scheme, 2020. The ld. counsel for the assessee vehemently stated that the assessee had settled the demand for the assessment order framed u/s 143(3) of the Act and not the impugned order.

The ld. DR could not controvert the factual statement made by the ld. counsel for the assessee.

We are of the considered opinion that the appeal has been dismissed by the ld. CIT(A) without considering the facts. Therefore, in the interest of justice and fair play, we deem it fit to restore this appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to verify the demand settled under the VSVS pertains to which assessment order and if the same does not pertain to the impugned assessment order, then the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee.

In the result, the appeal of the assessee in is allowed for statistical purposes.