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Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed their appeal. The CIT(A) had dismissed the appeal based on an application filed under the Vivad Se Vihwas Act, which was wrongly placed before them in relation to an order under Section 201(1)/201(1A).
Held
The Tribunal held that the CIT(A)'s dismissal of the appeal was a mistake apparent on the record. The matter was restored to the file of the CIT(A) to consider the issue afresh after giving an opportunity of hearing to the assessee and considering all evidence.
Key Issues
Whether the dismissal of the appeal by the CIT(A) based on a wrongly placed Vivad Se Vihwas application was justified.
Sections Cited
250, 201(1), 201(1A), 143(3)
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Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI
Before: Ms. MADHUMITA ROY
(Appellant) (Respondent) Assessee by : Shri Anshul Gupta, CA Revenue by : Shri Nitin Kumar Jaiman, Sr. DR Date of Hearing : 03.03.2026 Date of Pronouncement : 11.03.2026 ORDER PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 13.06.2025 of the Ld. Commissioner of Income-tax (Appeals), Delhi-31 [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 19.12.2019 passed by the Income Tax Officer, Ward 74(3), New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 201(1A) of the Act for Assessment Year 2013-14.
Having regard to the particular aspect of the matter that the assessee genuinely filed an application under Direct Taxes Vivad Se Vihwas Act, 2020 (VSVS) against the order under Section 143(3) of the Act which was wrongly placed before the Ld. CIT(A) during the course of appeal against the order under Section 201(1)/201(1A) and relying upon the same, the appellate authority dismissed the appeal by the assessee, which, in our considered opinion, is a mistake apparent on the face of the record required to be rectified for the ends of justice. Therefore, we dispose of this appeal and restore the matter to the file of the Ld.CIT(A) to consider the above aspect of the matter and to re-adjudicate the issue upon giving an opportunity of being heard to the assessee and upon considering the evidence on record and any other evidence which the assessee may choose to furnish at the time of hearing. The Ld. CIT(A) is further requested to finalise the proceedings within a period of six months from the date of passing of this order.