DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON vs. BHAGWAT NARAYAN CHAUDHARI, JALGAON

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M :

This is an appeal filed by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2012-13 on 09-10-2025, emanating from the Assessment Order u/s 143(3) r.w.s. 254 of the Act, dated 22-08-2023.

ITA No. 2981/PUN/2025

Ld.DR submitted that in this case, AO had passed an order u/s. 143(3) r.w.s. 254 of the Act on 14-09-2023 for AY. 2012-13. Aggrieved by the assessment order which was passed by the AO to give effect to the order of the ITAT, the assessee filed an appeal before the Ld.CIT(A). The Ld.CIT(A) vide his order dt. 09-10-2025, erroneously dismissed the appeal of the assessee stating that assessee has filed application under Vivad-se- Viswas Scheme, 2020. Ld.DR, therefore, requested that order u/s. 250 may be set aside for denovo adjudication.

Ld.AR submitted that Revenue’s appeal is not maintainable. Ld.AR without prejudice submitted that in the case of the assessee, assessment order u/s. 143(3) of the Act for AY. 2012-13 was passed on 30-03-2014. Aggrieved by the assessment order, assessee filed appeal before the Ld.CIT(A) and then, before the ITAT. ITAT set aside the issue with specific direction to the AO. The AO passed an order u/s. 143(3) r.w.s.254 of the Act. The assessee filed appeal against the assessment order u/s. 143(3) r.w.s. 254 of the Act before the Ld.CIT(A). The Ld.CIT(A) has dismissed the

ITA No. 2981/PUN/2025

said appeal vide order dt. 09-10-2025, which has been challenged by the Revenue before the ITAT. Ld.AR took us through the paper book wherein at pg. 19-40, assessee has filed copy of Form No.4, copy of Form No.2, copy of Form No.1 filed under Direct Tax Vivad-se-Viswas, Scheme, 2024 (DTVSV-2024). Ld.AR submitted that assessee had filed application under DTVSV-2024, which has been accepted by the Department vide order dt. 03-06-2025. Ld.AR, therefore, submitted that Ld.CIT(A) has rightly dismissed assessee’s appeal as withdrawn. Therefore, Ld.AR submitted that the facts narrated by the Revenue are incorrect. The Ld.AR submitted that the only mistake made by the Ld.CIT(A) in the order u/s. 250 of the Act is that by mistake, he mentioned DTVSV-2020 instead of DTVSV-2024.

We have heard both the parties and perused the records. This is a classical case of non-application of mind by the Pr. CIT, who signs the appeal memo. The appeal before the ITAT is signed by the Pr.CIT. In this case, Pr.CIT-1, Nashik vide his order dt. 24-11-2025 has approved the grounds of appeal and authorized the AO to file appeal before this Tribunal against the order u/s. 250 of the Act, wherein Ld.CIT(A) has dismissed the appeal of the assessee as withdrawn.

This shows that the Pr.CIT has not bothered to read the basic facts pertaining to the appeal. Ironically, the Pr.CIT, who issued Form No.4 to the assessee as per DTVSV-2024 is the same Pr.CIT, who has approved this appeal.

We have verified the pg. 19-40 of the paper book wherein the assessee has filed Form No. 1 to 4 filed under DTVSV-2024. The Form No.1 filed by the assessee is scanned and reproduced here as under:

ITA No. 2981/PUN/2025

ITA No. 2981/PUN/2025

It can be seen from the order u/s. 250 of the Act that the appeal number was NFAC/2011-12/10284943. It can be seen from the Form No. 1 of the DTVSV-2024, the same appeal number is appearing. The PAN of the assessee and assessment year are also same. Thus, it is clear that assessee had filed application under DTVSV-2024 with reference to the appeal No. NFAC/2011-12/10284943. It is observed that Ld. Pr.CIT-1, Nashik had issued Form No. 4 which is “Order for full and final settlement of tax arrear under sub-section (2) of section 92 read with section 93 of Finance (No.2) Act, 2024, dt. 03-06-2025”. The same is scanned and reproduced as under:

ITA No. 2981/PUN/2025

It can be seen that the appeal number mentioned in the Form No. 4 is same. Therefore, after verifying all these facts, we are convinced that the Ld.CIT(A) has rightly dismissed the appeal of the assessee as withdrawn as per section 4 of the Direct Tax Vivad se Vishwas Act. The only mistake made by the Ld.CIT(A) is a typographical error wherein instead of 2024, he typed it as 2020.

Order pronounced in the open Court on 21st May, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 21 -05-2026 TNMM आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant 1. प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune