CERA SANITARYWARE LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

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ITA 360/AHD/2022Status: DisposedITAT Ahmedabad21 December 2022AY 2016-173 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Vivad Se Vishwash Scheme application date preceded the reassessment order, making the dismissal by NFAC incorrect. The appeal was set aside and restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeal was dismissed by the NFAC because it was believed the assessee had opted for the Vivad Se Vishwash Scheme. However, the scheme was opted for against an earlier assessment order, not the reassessment order that was the subject of the appeal.

What were the issues?

Whether the NFAC correctly dismissed the appeal based on the assessee opting for the Vivad Se Vishwash Scheme, when the scheme was applied against a different assessment order.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri A.C. Shah, A.R. &, Shri Bhadresh Gandhakwala, A.R
For Respondent: Shri Rakesh Jha, Sr.D.R

M/s. Cera Sanitaryware The ACIT, Limited Circle-1(1)(1), 2nd Floor, Madhusudan Vs Ahmedabad House, (Respondent) Opp Navrangpura Tele Exchange, Navrangpura, Ahmedabad-380006 PAN No: AABCM9244N (Appellant) Appellant by : Shri A.C. Shah, A.R. & Shri Bhadresh Gandhakwala, A.R. Respondent by : Shri Rakesh Jha, Sr.D.R. Date of hearing : 15-12-2022 Date of pronouncement : 21-12-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 12.08.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), as against the reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter Page No 2 Cera Sanitaryware Ltd. vs. ACIT referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2016- 17.

2.

The sole grievance of the assessee is that the NFAC dismissed the assessee’s appeal on the ground that the assessee availed Vivad Se Vishwash Scheme vide application dated 12.04.2021. The assessee further claimed that the Vivad Se Vishwash Scheme was opted as against the assessment order passed under section 143(3) dated 28.12.2018 and not against the reassessment order passed u/s. 147 r.w.s. 144 dated 23.03.2022. Thus the NFAC wrongly dismissed assessee’s appeal and requested to restore the same to the NFAC for adjudication on merits by giving proper opportunity of hearing.

3.

The Ld. D.R. appearing for the Revenue after going through Form No. 3 and Vivad Se Vishwash Scheme confirmed the demand is relating to the assessment order passed u/s. 143(3) of the Act and not relating to reassessment order passed on 23.03.2022. Therefore the appeal may be restored to the file of the NFAC for adjudication on merits.

4.

We have given our thoughtful consideration and perused the materials available on record. On perusal of the VSVS application is dated 12.04.2021 and the reassessment order is dated 23.03.2022, which makes it very clear, the Vivad Se Vishwash Scheme cannot later to a date of a reassessment order. Therefore the present impugned order passed by NFAC dated 12.08.2022 is Page No 3 Cera Sanitaryware Ltd. vs. ACIT hereby set aside with a direction to the Ld. CIT(A) to pass fresh appellate order by giving proper opportunity to the assessee and in accordance with law.

5.

In the result, the appeal filed by the Assessee is hereby allowed.

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