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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.
Held
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.
Key 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.
Sections Cited
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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: SH. YOGESH KUMAR U.S. & SH. MANISH AGARWAL
ORDER 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.
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 Assessee under ‘VSV Scheme’ and the Assessee has not paid the tax due as per the ‘VSV Scheme’.Therefore Ld. Assessee's Representative sought for setting aside the order of the Ld. CIT(A) and to remand the issue to the file of the Ld. CIT(A) to decide the first appeals on its merits. The Ld. Department's Representative has neither disputed nor objected for the above submission of the Ld.
Assessee's Representative.
In view of the above, as the first appeals filed by the Assessee have been dismissed on the wrong notion of the Ld. CIT(A) that the tax disputes have been settled under VSV Scheme, we set aside the impugned orders of the Ld. CIT(A) and restore the issue to the file of the Ld. CIT(A) with a direction to decide the first appeals afresh in accordance with law for the year under consideration.
In the result, Appeals of the Assessee are partly allowed for statistical purpose.
Order Pronounced in the Open Court on 23/12/2025. Sd/- Sd/-