SHRI. DEEPAK MITTAL , HOSHIARPUR V. DEPUTY COMMISSIONER OF INCOME TAX HOSHIARPUR CIRCLE, HOSHIARPUR

ITA 11/ASR/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6236 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 16-03-2021
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KAUSHAL
• Assessee Lawyers: SACHIN KUMAR MALHOTRA
• Section: 272A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 11/Asr/2021 Assessment Year: 2017-18 Sh. Deepak Mittal C/o Sonalika Estate, DC road, Hoshiarpur, Punjab [PAN: AARPM7571R] Vs. Deputy Commissioner of income tax, Hoshiarpur circle,Hoshiarpur. (Appellant) (Respondent) Appellant by : Sh. Sachin Kumar Malhotra, Adv. Respondent by: Sh. Sanjeev Kaushal (DR) Date of Hearing: 21.03.2022 Date of Pronouncement: 23.03.2022 ORDER Per Dr. M. L. Meena, AM: The captioned appeal by the assessee is directed against the order dated 19.01.2021 of the Commissioner of income tax, appeals/national faceless appeal Centre (NFAC), Delhi in respect of assessment year 2017-18. 2. At the outset, the learned counsel for the assessee submitted that the learned CIT appeal had passed the impugned order dated 19.01. 2021 citing that appellant has preferred an application under VS VS scheme whereas the appellant assessee has preferred VSVs is against 2 I.T.A. No. 11/Asr/2021 Assessment Year: 2017-18 the penalty order passed under section 272A (1)(d) of the act which was not connected with the impugned order and the proceeding before the lower authorities as well. He contended that the learned CIT appeal should have not passed the impugned order since the appellant has not preferred VSVS against the impugned order in respect of the assessment order dated 30.12.2019 passed by the assessing officer under section 143(3)/147 of the act. Accordingly, the appellant assessee requested for restoration of the matter to the file of the learned CIT appeal for afresh adjudication of the appeal on merits. The learned DR has no objection to the request of the assessee. 3. In view of the above facts, we find that the grievance of the assessee is genuine. Accordingly, we remand the matter back to the file of the CIT appeal with the direction to adjudicate the issues afresh on merits by passing a speaking order after granting sufficient opportunity of being heard to the assessee. 4. The assessee’s appeal is allowed for statistical purpose. Order pronounced in the open court on 23.03.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Doc* Date: 23.03.2022 3 I.T.A. No. 11/Asr/2021 Assessment Year: 2017-18 Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T True Copy By Order