AADESH COMMODITIES PVT LTD,MUMBAI vs. LD ASSESSING OFFICER, NATIONAL FACELESS ASSESSSMENT CENTRE, MUMBAI

order : July 15, 2022 ORAL ORDER (Dictated in the open court) Per Pramod Kumar, VP:

2. The short point made by the assessee in this appeal is that the order was passed without the issuance of any notice to the assessee and on the misconception that the matter has been settled under the Vivad se Vishwas Scheme 2020. It is pointed out that what was settled under the Vivad se Vishwas Scheme, was the dispute with respect to the original assessment dated 29.12.2016, but the present appellate proceedings are in respect of the re-opened assessment framed u/s. 143(3) r.w.s. 147 on 30.09.2021. As a plain look at the appeal folder shows, the relief sought by the assessee, in the above backdrop, is that the matter is remitted to the file of the learned CIT(A) for adjudication on merits.

3. Today, an early hearing petition filed by the assessee seeking an out-of-turn hearing on the above appeal came up for consideration before us. During the course of the hearing on this early hearing petition when the above position, which could be easily culled out from the Assessment year: 2014-15 Page 2 of 2 material before us, was put to the learned Departmental Representative, and it was pointed out that the appeal has been disposed of even without the issuance of notice to the assessee- appellant, learned Departmental Representative fairly accepted that the matter does indeed deserve to go back to the learned CIT(A).

4. In view of the above position, and with the consent of the learned Departmental Representative, we deem it appropriate to dispose of the appeal itself today. The assessee appellant had no opportunity whatsoever of any hearing before the first appellate authority, and to even clarify whether or not the present appeal is covered by the VsVs settlement. In the light of the uncontroverted factual position,as set out in the appeal papers and it is an early hearing petition, we deem it fit and proper to remit the matter to the file of the CIT(A) fortaking a call on the objection raised by the assessee with respect to the present appeal not being covered by the VsVssettlement, and, if thereafter necessary, for adjudication de novo on merits, after giving a fair and reasonable opportunity to the assessee, in accordance with the law and by way of the speaking order. Ordered, accordingly.