BISSESWARLAL MANNALAL & SONS. ,KOLKATA vs. ACIT, CIR-33, KOLKATA. , KOLKATA

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ITA 1136/KOL/2023Status: DisposedITAT Kolkata04 September 2024AY 2011-12Bench: Shri Sanjay Garg (Judicial Member), Shri Rakesh Mishra (Accountant Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) acted under a mistaken belief. The impugned order of the CIT(A) was set aside, and the matter was restored to the CIT(A) for a decision on merits.

What were the facts?

The CIT(A) dismissed the assessee's appeal believing the assessee had availed the Vivad Se Vishwas scheme. However, the assessee clarified that the scheme was availed for a different assessment order and not the one under appeal.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal based on a mistaken assumption about the assessee availing the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147,Section 148,Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Rakesh Mishra

Assessment Year: 2011-12 Bisseswarlal Mannalal & Sons...................………………....Appellant 12, Pretoria Street, 5th Floor, Kolkata – 700 071. [PAN: AACFB7736L] vs. ACIT, Circle-33, Kolkata.……………….…............................…..…..... Respondent Appearances by: Shri Miraj D. Shah, AR, appeared on behalf of the assessee. Shri Sailen Samaddar, Addl. CIT- Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : June 06, 2024 Date of pronouncing the order : September 04, 2024 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 31.08.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

The ld. CIT(A) has dismissed the appeal of the assessee under mistaken belief that the assessee has availed Vivad Se Vishwas scheme, 2020 and he treated the appeal has deemed to be withdrawn as per clause 2 of section 4 of the Direct Tax Vivad Se Vishwas Act, 2020. However, the ld. counsel for the assessee has submitted that the assessee had availed Vivad Se Vishwas scheme in respect of order passed u/s 143(3) of the Act dated 10.03.14. Thereafter, the assessment was reopened u/s 147 of the Act by issuing notice u/s 148 of the Act 23.03.16. The ld. counsel has submitted that the assessee Assessment Year: 2011-12 Bisseswarlal Mannalal & Sons had not availed Vivad Se Vishwas scheme in respect of assessment order dated 24.11.16 passed u/s 147 of the Act. That the ld. CIT(A) mistakenly held that the assessee has availed Vivad Se Vishwas scheme in respect of the said order.

3.

Considering the above submissions, the impugned order of the ld. CIT(A) is set aside and the matter is restored to the file of the CIT(A) with a direction to decide the appeal of the assessee on merits after giving proper opportunity to the assessee to present his case.

4.

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

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