HINDUJA GLOBAL SOLUTION LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL), NFAC (NFAC), DELHI, DELHI

Per Pramod Kumar VP 1. This is an appeal filed by the assessee and is directed against the order dated 14.03.2022 in the matter of rectification on mistake u/s. 154 of the Income Tax Act 1961, for the assessment year 2013-14. 2. Grievances raised by the assessee are as follows:- On the facts and circumstances of the case and in law, the Hon'ble Commissioner of Income-Tax (Appeal) erred in dismissing the appeal filed by the Appellant against the rectification order under section 154 of the IT Act by stating that the Appellant has applied for Vivad Se Vishwas Scheme ('VSVS') - 2020 and that the Appellant has been issued granted Form 5 VSVS-2020 and hence the appeal has become in fructuous. The Appellant states that the Hon'ble CIT(A) erred in not considering the fact that the Appellant had applied for VSVS - 2020 in respect of assessment order passed under section 143(3) of the Act and not in respect of the appeal against rectification order under section 154 of the Act.