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Facts
The assessee filed appeals against orders of the CIT (Appeals) for four assessment years, where additions by the AO were confirmed. The assessee contended that the CIT (A) dismissed appeals without a reasonable opportunity of hearing and did not address requests for withdrawal under the Vivad Se Vishwas Scheme (VSVS).
Held
The Tribunal noted the CIT (A) had not dealt with the assessee's requests to withdraw appeals under VSVS. It held that if the assessee genuinely sought VSVS withdrawal, there was no reason for non-acceptance. The matter was remitted to the Assessing Officer to verify the VSVS request and proceed as per law.
Key Issues
Whether the CIT (A) violated natural justice by dismissing appeals without hearing and failed to consider the assessee's requests for withdrawal under the Vivad Se Vishwas Scheme (VSVS).
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘E’ : NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR U.S.
2 to 2826/DEL/2022 2. Since the issues are common and connected, these are being disposed of by this common order. 3. We note that apart from various grounds, one common ground raised in all the appeals is that ld. CIT (A) erred in dismissing the appeals without giving reasonable opportunity of being heard and ignoring the principle of natural justice.
4. We have heard ld. DR for the Revenue and perused the records. None appeared on behalf of the assessee. We note that pursuant to assessment order, ld. CIT (A) has confirmed the addition made by the AO. However, in a series of non-compliance done by the assessee before him, he has noted two instances i.e. “requesting withdrawal of the appeal in VSVS”. In ITA Nos.2823, 2825 & 22826/Del/2022, it is noted for two dates. However, we do not find any mention by the ld. CIT (A) as to why assessee’s request for withdrawal of appeal is not being dealt with. In our considered opinion, when assessee is seeking to withdraw the appeal in VSVS, there was no reason for ld. CIT (A) not to accept the same. In these circumstances, in our considered opinion, the interest of justice would be served if the matter is remitted to the file of AO. AO shall check whether the assessee has sought to resolve the dispute under VSVS or not after due verification in this respect and shall deal with the subject as per law. Our above order applies mutatis mutandis to all the assessment years 5. under appeal.