What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal on a wrong factual premise. Consequently, the order of the CIT(A) was set aside, and the appeal was restored to the CIT(A)'s file for a decision on merits.

The assessee's appeal was dismissed by the CIT(A) based on the erroneous assumption that the assessee had availed the Vivad se Vishwas Scheme. The assessee, however, had not opted for the scheme.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal based on an incorrect assumption about the assessee's participation in the Vivad se Vishwas Scheme.

Infrasoft Technologies Limited vs ACIT | ITAT Mumbai 2022

Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI

Before: SHRI G.S. PANNU & SHRI ABY T. VARKEY

For Appellant: Shri Vijay Mehta

For Respondent: Shri Mehul Jain

Hearing: 17/06/2022Pronounced: 17/06/2022

This appeal is preferred by the assessee against the order of ld. Commissioner of Income Tax (Appeals) (NFAC), Delhi (hereinafter referred to as “CIT(A)”) dated 01.04.2022 for Assessment Year 2006-07.

Today, the matter was listed for early hearing. However, it was brought to our notice that the ld. CIT(A) has passed the impugned order on the erroneous assumption of fact that the assessee has availed the Vivad se Vishwas Scheme, 2020 (hereinafter referred to as “the Scheme”); and therefore, the ld. CIT(A) without going into the merits of the grounds of appeal

Infrasoft Technologies Ltd. preferred by the assessee, has dismissed it. It was asserted that in view of the aforesaid, the matter would have to be set-aside back to the file of CIT(A). When the matter was put to the ld. Department Representative, he could not controvert the fact as pointed out by the learned representative for the assessee; and, he consented that the matter be set-aside to the file of the CIT(A) for consideration on merits.

We have heard both the parties and perused the record. We note that the ld. CIT(A) has dismissed the appeal preferred by the assessee on the wrong assumption of fact that the assessee has opted for the Scheme, whereas the assessee has not opted for the Scheme. In such a scenario, and in deference to the submission of both the sides, we set-aside the order of ld. CIT(A) and restore the appeal back to his file with a direction to decide the appeal de novo on merits in accordance with law.

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

The above decision was pronounced in the presence of both the parties at the conclusion of the hearing today, i.e. 17.06.2022.

INFRASOFT TECHNOLOGIES LIMITED,MUMBAI vs. ACIT CIRCLE -(1)(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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