VARDAAN INFRASTRUCTURES PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR, RAIPUR

ITA 834/RPR/2025Status: DisposedITAT Raipur11 February 2026AY 2013-14Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal found that the CIT(A) made a factual error in dismissing the appeal based on the VSVS scheme. It set aside the CIT(A)'s order and remitted the matter back for a fresh adjudication on merits.

What were the facts?

The assessee's appeal against a re-opened assessment order was dismissed by the CIT(A) on the erroneous assumption that the assessee had opted for the Vivad Se Vishwas Scheme (VSVS) against the re-opened assessment. The assessee clarified that the VSVS application was filed against the original assessment, not the re-opened one.

What were the issues?

The primary legal issue was whether the CIT(A) correctly dismissed the appeal based on the assessee's participation in the Vivad Se Vishwas Scheme, and the validity of the re-assessment proceedings under Section 147/148.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 144B,Section 250,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri Praveen Khandelwal and Shri Praveen Goyal, CAs
Hearing: 09/02/2026

Per Avdhesh Kumar Mishra, AM: This appeal for Assessment Year (‘AY’) 2013-14 filed by the assessee is directed against the order dated 06.11.2025 of Commissioner of Income Tax (Appeals), [‘CIT(A)’], National Faceless Appeal Centre (‘NFAC’), Delhi passed under section 250 of the Income Tax Act, 1961 (‘Act’).

2.

The grounds of appeal raised by the assessee

The order continues below.

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