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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals)[NFAC], Delhi both dated 30.03.2021 emanating from order of Assessing officer dated 24.12.2018 & 17.06.2019 under & 118/PUN/2022 KALPANA Pravin Dengale L/h. of Late Shri Pravin Vasantrao Dengale [A] section 144 r.w.s 147 of the I.T.Act, 1961 for the A.Y.2011-12 & 271(1)(c). The Assessee in ITA No.117/PUN/2022 has raised the following grounds of appeal:
1. On the basis of facts and in the circumstances of the case, the delay in filing of appeal may please be condoned.
2. On the basis of the facts, in the circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) - NFAC is not justified in dismissing the appeal filed by the appellant by treating the appeal as infructuous u/s 4(2) of the Direct Tax Vivad Se Vishwas Act, 2020 particularly when, the appellant has not filed any application under DTVSV Act, 2020 in respect of the present appeal and more particularly the appellant has filed the application under DTVSV Act in respect of appeal filed against penalty levied u/s.271(l)(b) filed with commissioner of Income Tax, (Appeals)- NFAC having Acknowledgement No.638604591180719.”
The ld.Authorised Representative(ld.AR) of the assessee submitted that the ld.CIT(A) has dismissed the appeal of the assessee on the ground that assessee had opted for Direct Tax Vivad Se Vishwas Scheme 2020[VSVS – 2020]. However, the ld.CIT(A) has erred in stating that assessee has opted for VSVS-2020 as assessee has not opted for VSVS-2020.
The ld.AR filed a letter to that extent.
The ld.Departmental Representative(ld.DR) for the Revenue relied on the order of ld.CIT(A). KALPANA Pravin Dengale L/h. of Late Shri Pravin Vasantrao Dengale [A] 5. In this case, the ld.CIT(A) has dismissed the assessee’s appeal stating that assessee has opted for VSVS-2020. But, today assessee filed written submission that he has not opted for VSVS-2020 for these particular years. Therefore, the case is set-aside to the ld.CIT(A) to decide the issue on merit after giving opportunity to the assessee. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. : 7. Since the quantum appeal in issue of the Assessee has been decided in above paras i.e.para 5 & 6, therefore, this penalty appeal No.118/PUN/2022 is set-aside to the ld.CIT(A) to decide the issue on merit after giving opportunity to the assessee. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
To sum up, both appeals of the assessee are allowed for statistical purpose.