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Facts
The assessee appealed against a CIT(A) order that dismissed its appeal. The CIT(A) dismissed the appeal stating the assessee had availed the Vivad Se Vishwas Scheme (VSVS). The assessee contended that the VSVS was for an original assessment order, whereas the current appeal concerned an order giving effect to a revision order under Section 143(3) read with Section 263, which arose from a mismatch in income and TDS credit.
Held
The tribunal condoned a 307-day delay in filing the appeal. It noted that the CIT(A) had erroneously dismissed the appeal based on the VSVS scheme, which was applicable to a different assessment. The tribunal set aside the matter to the Jurisdictional Assessing Officer, directing them to provide another opportunity of hearing to the assessee and pass orders on merits.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal based on the Vivad Se Vishwas Scheme, when the appeal pertained to an order giving effect to a revision under Section 263, and whether the delay in filing the appeal should be condoned.
Sections Cited
143(3), 263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar
Assessment Year. 2013-14 Kachchh Hospitality Pvt. The ITO Ltd. (Formerly known as Ward-4(1)(1), Sanghi Infrastructure Ltd.) Vs Ahmedabad 10th Floor, Kataria Arcade, Nr. Adani School, Off. S.G. Highway, (Respondent) Ahmedabad-380051 Gujarat PAN: AAECK4947R (Appellant) Assessee Represented: Shri Biren Shah, A.R. Revenue Represented: Shri Rohit Aasudani, Sr. D.R. Date of hearing : 13-08-2025 Date of pronouncement : 19-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 23.08.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2013-14.
A.Y. 2013-14 Page No 2 Kachchh Hospitality Private Limited (Formerly known as Sanghi Infrastructure Ltd.) vs. ITO
The Registry has noted that there is a delay of 307 days in filing the appeal. The assessee explained by a Notarized Affidavit that the Mobile Number and email ID of General Manager Mr. Biren Modi of the assessee company. However the email notices were neither received nor SMS Messages received from Ld. CIT(A) Office and produced copy of the screenshots. It is thereafter on verification of I.T. Portal, assessee came to know about the dismissal of the appeal by Ld. CIT(A). Thus the delay in filing the appeal be condoned and all necessary details were already filed before the Ld. CIT during Revision proceedings. Therefore requested to condone the delay and set-aside the matter back to the file of Jurisdictional Assessing Officer to consider the same and pass orders on merits of the case.
Ld. Sr. D.R. appearing for the Revenue has no serious objection in setting aside the matter back to the file of Jurisdictional Assessing Officer.
We have heard the rival submissions and perused the materials available on record. Ld. CIT(A) dismissed the appeal by holding that the assessee availed Vivad Se Vishwas Scheme, 2020 vide application dated 21-09-2020. Whereas the assessee submitted that the Vivad Se Vishwas scheme opted by the assessee was against the original assessment order passed u/s. 143(3) whereas the appeal before Ld. CIT(A) was against giving effect to the Revision order passed u/s. 143(3) r.w.s. 263 of the Act. The Revision proceedings was initiated for mis-matching of the income offered by the assessee in the profit and loss account. During the A.Y. 2013-14 Page No 3 Kachchh Hospitality Private Limited (Formerly known as Sanghi Infrastructure Ltd.) vs. ITO assessment proceedings, the assessee explained that part of the income is offered in the previous assessment year. However corresponding TDS was done in the subsequent year which has resulted in mis-matching of the TDS credit. On verification of the same, Ld. CIT set-aside the matter back to the file of Assessing Officer. However during the giving effect order, the A.O. called for confirmation from the creditors which was not replied by the assessee, or creditor which has resulted in passing exparte order. We deem it fit to set-aside the matter back to the file of Jurisdictional Assessing Officer with a direction to give one more opportunity of hearing to the assessee and then pass orders on merits of the case.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.