What did the Tribunal hold?

The Tribunal found that the Ld. CIT(A) dismissed the appeal based on a misunderstanding of which order the VSVS scheme was applied to. The case was restored to the Ld. CIT(A) for a fresh decision on merits.

The assessee appealed an order dismissing their appeal. The dismissal was based on the Ld. CIT(A)'s belief that the assessee opted for the Vivad Se Vishwas (VSVS) scheme. The assessee contended that their VSVS application was for a different order, not the one under appeal.

What were the issues?

Whether the Ld. CIT(A) correctly dismissed the appeal based on the assessee's VSVS scheme application, or if the matter should be decided on its merits.

M/S. Salasar Holdings Pvt. Ltd… vs I.T.O., Ward - 13(2) | ITAT Kolkata 2024

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.01.2024 for the AY 2012-13.

Assessment Year: 2012-13 M/s Salasar Holdings Pvt. Ltd.(Successor to Greenrose Commodities Pvt. Ltd.) 2. The Ld. Counsel for the assessee challenges the impugned order of the Ld. CIT(A) thereby submitting that the Ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessee has opted VSVS scheme vide application dated 12.02.2021 though in fact there was no application filed by the assessee rather the application under the Vivad Se Vishwas Scheme vide declaration dated 31.03.2021 was against the original penalty order passed by the AO on 30-03 -2015.The Ld. Counsel submits that the order passed by the Ld. CIT(A) may kindly be set aside with this direction to decide the case of the assessee on merit.

The Ld. D.R did not raise any objection.

We have gone through the order of the Ld. CIT(A) and find that the Ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessee opted VSVS scheme dated 12.02.2021 that he offered for VSVS scheme. The contention of the assessee is that he filed an application/ declaration to opt VSVS scheme was against the original penalty order not against the impugned order under appeal. Keeping in view, the above facts, the order passed by the Ld. CIT(A) is hereby set aside and case is restored in the file of Ld. CIT(A) for fresh adjudication on merit. The assessee is directed to place his case before the Ld. CIT(A).

In the result, the appeal of the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 31st December, 2024

M/S. SALASAR HOLDINGS PVT. LTD. (SUCCESSOR TO GREENROSE COMMODITIES PVT. LTD.),KOLKATA vs. I.T.O., WARD - 13(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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