MRS RAKHEE R SHAH, MUMBAI V. ASST. COMM. OF INCOME TAX, CIRCLE-22(3), MUMBAI

ITA 1022/MUM/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1187 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

ITA No.: 1022/Mum/2022 Assessment year: 2013-14 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T Varkey (Judicial Member)] ITA No.: 1022/Mum/2022 Assessment year: 2013-14 Rakhee R. Shah .............................. Appellant 1701, 17 th Floor, Plot no 746, Vision Crest, D.S Babrekar Marg, Prabhadevi, Dadar (W), Mumbai 400 028 [PAN: ABGPS5452F] Vs. Assistant Commissioner of Income Tax, Circle-22(3) Mumbai ............................ Respondent Appearances by: None for the appellant Dr. Mahesh Akhade for the respondent Date of concluding the hearing : 30/06/2022 Date of pronouncing the order : 30/06/2022 O R D ER Per Pramod Kumar VP 1. This is an appeal filed by the assessee and is directed against the order dated 15.03.2022 passed by the learned National Faceless Assessment Centre in the matter of assessment u/s. 143(3) r.w.s. 147 of the Income Tax Act 1961, for the assessment year 2013-14. 2. Grievances raised by the assessee is as follows:- The Appellant contends that on the facts and in the circumstances of the case and in law, the CIT(A) ought not to have dismissed her appeal inasmuch as she e-filed a letter on 29 th September 2021 with the CIT(A) informing him that the appellant has withdrawn the application made under the Vivas Se Vishwas Scheme. 3. Having heard the learned Departmental Representative and having perused the material on record, we find that the assessee had informed the learned National Faceless Assessment Centre, that the assessee has withdrawn an application under the Vivas Se Vishwas Scheme and yet learned National Faceless Assessment Centre proceeded to dismiss the appeal on the ground ITA No.: 1022/Mum/2022 Assessment year: 2013-14 Page 2 of 2 that the matter has been settled under Vivas Se Vishwas Scheme. As the matter of fact in paragraph 3 of the impugned order, learned National Faceless Assessment Centre has categorically taking note of the said plea of the assessee yet, apparently on account of inadvertent mistake proceeded dispose of the matter as if the matter is settled under the Vivas Se Vishwas Scheme. In view of these discussions as also bearing in mind entirety of the case, we deem it fit and proper to remit the matter to the file of the first appellate authority for fresh adjudication on merits. Ordered, accordingly. 4. In the result the appeal is allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 30 th day of June, 2022. Sd/- Sd/- Aby T Varkey Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 30 th day of June, 2022 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/ Sr PS Income Tax Appellate Tribunal Mumbai benches, Mumbai