OIL & NATURAL GAS CORPORATION LIMITED,DEHRADUN vs. ACIT CIRCL-1, DEHRADUN

ITA 143/DDN/2025Status: DisposedITAT Dehradun23 December 2025AY 2003-04Bench: SH. YOGESH KUMAR U.S., JUDICIAL MEMBER & SH. MANISH AGARWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the dismissal by the CIT(A) was based on a wrong notion that the tax dispute was settled. The Tribunal set aside the orders of the CIT(A) and restored the issue to the file of the CIT(A) for a fresh decision.

What were the facts?

The assessee filed appeals against the order of the CIT(A) which dismissed the appeals on the ground that the tax dispute was settled under the VSV Scheme. However, the Department had not approved the assessee's application and the tax was not paid as per the scheme.

What were the issues?

Whether the CIT(A) was correct in dismissing the appeals based on the premise of a settled tax dispute under the VSV Scheme, without proper approval and payment.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: SH. YOGESH KUMAR U.S. & SH. MANISH AGARWAL

For Respondent: Ms. Poonam Sharma, CIT-DR
Hearing: 08.12.2025Pronounced: 23.12.2025

Heard together (2 matters)

ITA No. 143/DDN/2025
ITA No. 142/DDN/2025

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

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present appealsare filed by the assessee against the order of the ld. Commissioner of Income Tax(Appeals)[‘Ld.

CIT(A)’ for short], Kochi dated 18.06.2025for the Assessment

Years 2003-04 & 2008-09, respectively.

2.

The Ld. Counsel for the Assessee submitted that the Ld. CIT(A)

dismissed the Appeals of the Assessee on the ground that ‘the tax

dispute involved in the year under consideration has been settled by the Assessee’, however, the Department has not approved the application of the Ass

The order continues below.

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