Kantadevi Vijay Oswal Radhakrishna Niwas, Mumbai V. Assistant Commissioner of Income Tax, Circle-1, Kolhapur

ITA 188/PUN/2023

AI Insights

The case involves Kantadevi Vijay Oswal, the appellant, contesting an order from the CIT(A) in the National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-15. The CIT(A) had dismissed the appellant's appeal, stating it became infructuous due to the appellant's opt-in for the Vivad Se Vishwas Scheme, 2020. However, the Tribunal noted that the appeal was related to an assessment order under section 147, whereas the scheme was opted for an assessment under section 143(3). Consequently, the Tribunal found the CIT(A)'s dismissal to be incorrect and remanded the case back to the CIT(A) for a decision on the merits of the section 147 order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137777 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 14-02-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.188/PUN/2023 नधा रण वष / Assessment Year : 2014-15 Kantadevi Vijay Oswal, Radhakrishna Niwas, Ambedkar Road, Mumbai – 400 014 PAN : AABPO0047L Vs. ACIT, Circle-1, Kolhapur Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 17-08-2022 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act) in relation to the assessment year 2014-15. 2. We have heard the rival submissions and gone through the relevant material on record. The ld. CIT(A) dismissed the appeal Assessee by Shri M.K. Kulkarni & Smt. JR Chandekar Revenue by Shri Mallikarjun Utture Date of hearing 01-05-2023 Date of pronouncement 01-05-2023 ITA No.188/PUN/2023 Kantadevi Viay Oswal 2 of the assessee by recording in para 2 of his order that the assessee opted for Vivad Se Vishwas Scheme, 2020 and as such the appeal became infructuous. However, the fact of the matter is that the appeal before the ld. CIT(A) was in respect of the assessment order passed u/s.147. The assessee opted for Vivad Se Vishwas Scheme in respect of the original assessment completed u/s.143(3). In such circumstances, the impugned order cannot stand. We, therefore, vacate the same and direct the ld. CIT(A) to dispose of the appeal on merits arising from the order passed u/s.147 after allowing reasonable opportunity of hearing to the assessee. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st May, 2023. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 01 st May, 2023 सतीश ITA No.188/PUN/2023 Kantadevi Viay Oswal 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr. CIT concerned DR, ITAT, ‘A’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 01-05-2023 Sr.PS 2. Draft placed before author 01-05-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *