RAMAN MITTAL,GHAZIABAD vs. ACIT, CIRCLE 5(3)(1), GHAZIABAD

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ITA 680/DEL/2023Status: DisposedITAT Delhi02 August 2023AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the impugned order under a wrong impression. Therefore, the order of the CIT(A) was set aside and the issue was restored to the file of the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) under the mistaken belief that the assessee had opted for the Vivad Se Vishwas Scheme, 2020. The assessee clarified that the scheme was opted for a different assessment order, not for the reassessment proceedings under appeal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal based on a mistaken assumption of the assessee opting for the Vivad Se Vishwas Scheme. Whether the reassessment proceedings and additions made were valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI KUL BHARAT & DR. B.R.R. KUMAR

Hearing: 31.07.2023Pronounced: 02.08.2023

O R D E R PER KUL BHARAT, JM:

This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 18.01.2023, pertaining to the assessment year 2015-16. The assessee has raised following grounds of appeal:

“1. That having regard to the facts and circumstances of the case. Ld. CIT( A) has erred in law and on facts in dismissing the appeal of the assessee by wrongly holding that the appellant had opted for Vivad Se Vishwas Scheme, 2020 in the present appeal and without appreciating the VSVS was not filed for this appeal.

2.

That in any case and in any view of the matter, action of Ld. CIT(A) in dismissing the appeal of the assessee by wrongly holding that the appellant had opted for Vivad Se Vishwas Scheme, 2020 in the present appeal, is bad in law and against the facts and circumstances of the case.

3. That having regard to the facts and circumstances of the case, Ld. CIT(A) ought to have quashed the reassessment order passed by Ld. AO on the ground that statutory and mandatory conditions of section 147 to 151 were not complied with.

4. That having regard to the facts and circumstances of the case, Ld. CIT( A) ought to have deleted the following addition made by Ld. AO. - Rs.50,00,000/- by treating it as alleged unexplained money u/s 69A. - Rs.87,00,691/- on account of alleged capital gain.

5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.”

2. At the outset learned counsel for the assessee submitted that the learned CIT(Appeals) dismissed the appeal under wrong impression as if the assessee had opted to avail the benefit of Vivad Se Viswas Scheme, 2020 and Form no. 5 has already been issued by the designated authority. He submitted that the assessee had opted Vivad Se Viswas Scheme, 2020 in respect of the case where order was passed u/s 143(3) of the Income-tax Act, 1961 (the “Act”). However, no request was made in respect of reopening of the assessment u/s 147 of the Act. Therefore, he submitted that impugned order may be set aside and the grounds may be CIT(Appeals) with direction to decide the appeal on merits.

3.

Learned DR opposed the submissions made on behalf of the assessee.

4.

We have heard rival submissions. Considering the submissions of the learned counsel for the assessee that the impugned order was passed under a wrong impression of having opted for Vivad Se Viswas Scheme, 2020, we hereby set aside the impugned order of the learned CIT(Appeals) and restore the issue to the file of the learned CIT(Appeals) to decide it afresh after affording reasonable opportunity of being heard to the assessee. Grounds are allowed for statistical purposes.

5.

Appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court on 2nd August, 2023.

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