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Facts
PricewaterhouseCoopers Pvt. Ltd. (PwCPL) filed two appeals for AY 2013-14. The Ld. CIT(A) erroneously dismissed one appeal (ITA No. 2599/KOL/2024) by incorrectly assuming PwCPL had opted for the Vivad se Vishwas Scheme (VsVS), confusing it with a VsVS declaration made by an amalgamated entity (PwC Strategy&) for a separate appeal, despite PwCPL not having opted for the scheme for its own appeal. The second appeal (ITA No. 2600/KOL/2024) was filed against another order by the Ld. CIT(A) for the same assessment order.
Held
The Tribunal dismissed ITA No. 2600/KOL/2024 as infructuous since it pertained to the same assessment order as ITA No. 2599/KOL/2024. For ITA No. 2599/KOL/2024, the Tribunal set aside the CIT(A)'s order, directing a fresh adjudication on merits, as the dismissal was based on an incorrect premise regarding the VsVS declaration, which belonged to a separate amalgamated entity and not PwCPL's distinct appeal.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeal by erroneously treating it as withdrawn under the Vivad se Vishwas Scheme, due to a mistaken identity with a VsVS declaration made by an amalgamated entity for a separate appeal for the same assessment year.
Sections Cited
250, 143(3), 143(2), 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order : 30-June-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2013-14 dated 28.10.2024 and 24.10.2024, respectively, which have been passed against the orders u/s 143(3) of the Act, dated 31.03.2019.
It is pertinent to note that prior to 1 April 2017, PwCPL. was also a separate entity and it also had appeal pending before the Ld. CIT (Appeals) for the AY 2013-14. The said appeal was filed by PwCPL on 3 May 2016 (appeal filing "As Form 5 is seen issued on 28.02.2022, the assessee is allowed to withdraw the appeal."
It seems that the Ld. CIT(Appeals), NFAC based on Form 5 issued for Strategy& for AY 2013-14 is inadvertently dismissing the appeal of PWCPL for AY 2013-14 without taking into consideration that the appeal reference number (166489981030516) mentioned in Form 5 issued by the Principal Commissioner of Income-tax -1, Kolkata on 28 February 2022 pertains to Strategy& and not PwCPL. (The assessee has enclosed the screen shot in the case of Strategy&)