SAHARA PURE EATABLES CORPORATION LTD,MUMBAI vs. PR CIT, MUMBAI-3, NEW DELHI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal found that the assessee had not opted for the Vivad Se Vishwas Scheme for the present appeal. Therefore, the impugned order was set aside and the case was restored to the file of the first appellate authority for a decision on merits.
What were the facts?
The assessee's appeal was dismissed by the NFAC as infructuous, assuming the assessee opted for settlement under the Vivad Se Vishwas Act. However, the assessee claims this was a misunderstanding, as the settlement was for a different appeal.
What were the issues?
Whether the first appellate authority erred in dismissing the appeal as infructuous based on an incorrect assumption about the assessee's opting for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘H’ NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY
ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 22.08.2022 passed by National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-16.
When the appeal was called out for hearing, none appeared on behalf of the assessee despite service of notice of hearing, evidenced through the postal acknowledgment kept on record.
Therefore, we proceed to dispose of the appeal ex-parte qua the assessee after considering the submission of learned Departmental Representative and based on the materials available on record.
We have heard learned Departmental Representative and perused the materials on record. As could be seen from the order of the first appellate authority, he has dismissed assessee’s appeal by treating it as infructuous, assuming that the assessee has opted to settle the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. However, it is the case of the assessee that the first appellate authority has completely misconceived the facts, as, for the appeal relating to the impugned assessment year, the assessee has not opted for settling the dispute under Vivad Se Vishwas Scheme but wanted to contest the appeal on merits.
It is the case of the assessee that the declaration under Vivad Se Vishwas Scheme was preferred in respect of another appeal, which already stands dismissed by the first appellate authority. Considering the limited grievance of the assessee that in respect of the present appeal, the assessee has not filed any declaration under the Vivad Se Vishwas Scheme, we are inclined 2 | P a g e to set aside the impugned order of the first appellate authority and restore the issues back to his file with a direction to decide assessee’s appeal on merits after providing due and reasonable opportunity of being heard to the assessee. Grounds are allowed for statistical purposes.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 16th May, 2023
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