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Facts
The assessee's appeal for assessment year 2017-18 arose against an order related to proceedings under section 143(3) of the Income-tax Act. Both parties agreed that the lower appellate order did not adjudicate the appeal on merits because the assessee had opted for settlement under the Direct Tax Vivad se Vishwas Scheme, 2020.
Held
The Tribunal noted that the assessee had filed for settlement in consequential penalty proceedings. The Tribunal directed the CIT(A)/NFAC to decide the assessee's lower appeal afresh after considering the settlement.
Key Issues
Whether the lower appellate authority adjudicated the appeal on merits when the assessee had opted for settlement under the Vivad se Vishwas Scheme.
Sections Cited
143(3), 250(6), Direct Tax Vivad se Vishwas Scheme, 2020
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWALShri Ram Nath Goyal
O R D E R PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal for assessment year 2017-18 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre (in short, the “CIT(A)/NFAC”), Delhi’s DIN and Order No. ITBA/NFAC/S/250/2022-23/1044793941(1) dated 18.08.2022, in proceedings u/s 143(3) of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’]. 2. Heard both the parties at length. Case file perused.
Ram Nath Goyal 3. Both the parties submits at the time of hearing that the CIT(A)/NFAC’s impugned lower appellate order has not adjudicated the assessee’s lower appeal on merits as contemplated under Section 250(6) of the Act on the ground that it had already opted for settlement under the Direct Tax Vivad se Vishwas Scheme, 2020.
The assessee’s case before us is that he had in fact filed for settlement in consequential penalty than the quantum proceedings which has gone un-rebutted from the revenue side. We accordingly direct the learned CIT(A)/NFAC to decide the assessee’s lower appeal afresh within three effective opportunities of hearing.
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 10.02.2025