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Facts
The assessee filed an appeal against the order of the CIT(Appeals) which sustained a penalty levied under Section 271D for AY 2017-18. The assessee had initially opted for the Direct Tax Vivad se Vishwas Scheme (DTVSVS) but could not deposit the tax as per the scheme.
Held
The Tribunal restored the appeal to the file of the CIT(A) to decide the issue on merits, as the dispute was not settled under the DTVSVS. The assessee was allowed for statistical purpose.
Key Issues
Whether the appeal can be restored to the file of CIT(A) for deciding on merits when the assessee could not complete the DTVSVS process due to inability to deposit the tax.
Sections Cited
271D, 147, 148, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI NAVEEN CHANDRA
per this scheme and therefore the dispute in appeal is not settled under DTVSVS 2020 and the appeal has to be heard on merits.
Considering the submissions of the Ld. Counsel for the assessee, we restore this appeal to the file of the Ld. CIT(A) who shall decide the appeal on merits after providing adequate opportunity to the assessee.
In the result, appeal of the Assessee is allowed for statistical purpose.