MANISH SHAH, SRIGANGANAGER V. ITO, Ward-4 SRIGANGANAGAR, SRIGANGANAGAR

ITA 21/JODH/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9102 (ITAT-JODHPUR)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-11-2022
• Assessment Year: misc
• Appeal Filed On: 10-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 20/Jodh/2022 (ASSESSMENT YEAR- 2011-12) Satnam Shah Sriganganagar Vs ITO, Ward-(4), Shriganganagar, Shriganganagar (Appellant) (Respondent) PAN NO. JGGPS 0319 D ITA No. 21/Jodh/2022 (ASSESSMENT YEAR- 2011-12) Manish Shah Sriganganagar Vs ITO, Ward-(4), Shriganganagar, Shriganganagar (Appellant) (Respondent) PAN NO. CFVPS 6576 K Assessee By Sh. Rajendra Jain (Adv.) Revenue By Smt. Alka Rajvanshi Jain, CIT-DR Date of hearing 02/11/2022 Date of Pronouncement 02/11/2022 O R D E R PER: B.R. BASKARAN, AM Both the appeals filed by the respective assessees are directed against the orders passed by ld. CIT(A), National Faceless Appeal Centre 2 ITA Nos. 20 & 21/Jodh/2022 Sh. Satnam Shah vs. ITO (NFAC), Delhi and both the appeals relates to Assessment Year 2011-12. Since the issues urged in these appeals are identical in nature, they were heard together and are being disposed of by this common order, for the sake of convenience. 2. The ld. AR submitted that the ld. CIT(A) has dismissed the appeals of both the assessees stating that both these assessees have sought to settle the tax dispute under Direct Tax VSV Act, 2020 and hence sought to withdraw these appeals. Accordingly, he dismissed the appeals filed by these assessees. 3. The ld. AR submitted that these assessees have not opted to settle the issues under Direct Tax VSV Act, 2020 and they have not also filed any application. Further, these assesses have not filed any petition before Ld CIT(A) for withdrawing their appeals. He submitted that the Ld CIT(A) has passed the impugned orders on the basis of facts available in some other file. The Ld A.R also lamented that these assessees have reported this anamoly in various forums, but it did not yield any result. He submitted that both the assessees have been forced to incur expenses in filing the appeals before ITAT by way of filing fees, appeal preparation expense, professional fees etc., on account of inadvertent error committed by Ld 3 ITA Nos. 20 & 21/Jodh/2022 Sh. Satnam Shah vs. ITO CIT(A). Accordingly, he submitted that both the assessees should be compensated adequately. Finally he prayed that all the issues may be restored to the file of ld. CIT(A) with the direction to adjudicate the appeals of these assessees on merits. 4. We heard the ld. DR and perused the record. As per the submissions made by ld. AR, we notice that both these assessees have faced untold difficulties and expenses in setting right the inadvertent error committed by Ld CIT(A) in dismissing appeals of these assessees. Appellate forums are meant to redress the grievances of the assessees and not harass them. Hence the higher authorities may take this matter seriously and may issue suitable instructions for avoiding such kind of errors, which has casted heavy burden on these assessees. 5. Since the ld. CIT(A) has dismissed the appeals of these assessees under wrong facts and since he has not adjudicated the appeals on merits, we set aside the orders passed by ld. CIT(A) in the hands of these assessees and restore all the issues to his file with the direction to adjudicate both the appeals on merits, after affording adequate opportunity being heard to the assessee. 4 ITA Nos. 20 & 21/Jodh/2022 Sh. Satnam Shah vs. ITO 6. In the result, appeals filed by both the assessees are treated as allowed for statistical purposes. Order pronounced in the open Court on 2 nd November, 2022. Sd/- Sd/- (SANDEEP GOSAIN) (B. R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 02/11/2022 *Ganesh Kr Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench