KALPANA PRAVIN DENGALE L/H. OF LATE SHRI PRAVIN VASANTRAO DENGALE,AHMEDNAGAR vs. INCOME-TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR.

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ITA 118/PUN/2022Status: DisposedITAT Pune22 December 2022AY 2011-124 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) erred in dismissing the appeals based on the Vivad Se Vishwas Scheme without verifying if the assessee had actually opted for it. Therefore, the case was set aside to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) on the grounds that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. However, the assessee contended that no such application was filed for these specific appeals.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as infructuous under the Vivad Se Vishwas Act when the assessee had not opted for the scheme for the said appeals.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Pramod Shingte – AR
For Respondent: Shri M.G.Jasnani – DR
Hearing: 19/12/2022Pronounced: 22/12/2022

Heard together (2 matters)

ITA No.117/PUN/2022
ITA No.118/PUN/2022

Read from the judgment's own cause title. This page is filed under one of them.

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.

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.”

2.

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.

3.

The ld.AR filed a letter to that extent.

4.

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.

6.

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.

8.

To sum up, both appeals of the assessee are allowed for statistical purpose.

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