ESTRA ENTERPRISES PRIVATE LIMITED, CHENNAI V. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

ITA 1121/CHNY/2022

AI Insights

The case involves Estra Enterprises Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had dismissed their appeal. The dismissal was based on the incorrect assumption that the appellant had filed a settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, related to a reopened assessment for the Assessment Year 2014-15. The appellant clarified that the scheme was applicable to a different assessment, and the nature of additions in the reopened assessment was distinct, warranting a separate adjudication. The Tribunal agreed with the appellant's position and restored the matter to the CIT(A) for a fresh decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133978 (ITAT-CHENNAI)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 29-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SENTHILKUMARAN LD
• Assessee Lawyers: S. SUNDARARAMAN LD
• Section: 147; 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1121/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2014-15) Estra Enterprises Pvt. Ltd. 6 th Floor, Tower-C, Tek Meadows, 51, Rajiv Gandhi Salai, Sholinganallur, Chennai – 600 119. बनाम/ V s. DCIT Corporate Circle-1(1), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAB C E -6 9 2 8 -K (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri S. Sundararaman (CA) – Ld. A.R थ की ओरसे/Respondent by : Shri Senthilkumaran (CIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 23-01-2023 घोषणा की तारीख /Date of Pronouncement : 23-01-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 01-11-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.147 r/w s. 144B of the Act on 28-03-2022. 2. The Ld. AR, at the outset, submitted that the appeal has erroneously been dismissed by first appellate authority on wrong ITA No.1121/Chny/2022 - 2 - presumption that the assessee has filed settlement under Direct Tax Vivad Se Vishwas Scheme, 2020. The Ld. AR submitted that the same is not factually correct since the case was reopened u/s 147 and an assessment was framed on 28-03-2022 which was in further appeal. An assessment was already framed for the year u/s 143(3) which was, in fact, settled by the assessee under the scheme and not the reopened assessment. The Ld. AR submitted that the nature of additions made under both the assessment is quite different and therefore, the appeal needs to be adjudicated on merits. The Ld. Sr. DR could not controvert the same. 3. Accepting the plea of Ld. AR, the impugned order is set-aside and the appeal is restored back to the file of Ld. CIT(A) for adjudication on merits of the case after affording opportunity of hearing to the assessee in accordance with law. 4. The appeal stand allowed for statistical purposes. Order pronounced on 23 rd January, 2023. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 23-01-2023 EDN/- आदेश की Uितिलिप अ 8ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF