M/s. Oil & Natural Gas Corporation Limited, Dehradun V. The Deputy Commissioner Of Income Tax, Circle-1, Dehradun

ITA 28/DDN/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9256 (ITAT-DEHRADUN)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 13-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HEMANT ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, ‘DB’: DEHRADUN (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA Nos.26 to 28/DDN/2021 [Assessment Years: 2003-04, 2008-09 & 2013-14] M/s Oil & Natural Gas Corporation Limited, General manager (F&A)- CTD, Oil & Natural Gas Corporation Limited, Corporate Tax Division, 6 th Floor, Tower B, B.S. Negi Bhawan, Tel Bhawan, Dehradun-248003 Vs The Assistant Commissioner of Income-Tax, Circle-1, Dehradun PAN-AAACO1598A Assessee Revenue Assessee by Sh. Hemant Arora, CA and Sh. Jeetan Nagpal, CA Revenue by Smt. Poonam Sharma, Sr. DR Date of Hearing 17.01.2022 Date of Pronouncement 08.02.2022 ORDER PER R.K. PANDA, AM, The above three appeals filed by the assessee are directed against the separate orders dated 27.05.2021 of the National Faceless Appeal Centre (NFAC), Delhi for AYs 2003-04, 2008-09 and 14.06.2021 for AY 2013-14 respectively. ITA Nos.26 to 28/DDN/2021 2 2. Since, identical grounds have been raised by the assessee in all the above three appeals, therefore, these were heard together and are being disposed of by this common order. 3. In all the three appeals, the assessee has challenged the order of the Ld. CIT(A) in dismissing the appeals on the ground that the assessee has opted for Vivad se Vishwas Scheme. 4. The ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(A) dismissed the above three appeals on the erroneous presumption that the assessee has opted for Vivid Se Vishwas Scheme and the PCIT, Dehradhun has certified the full and final payment of taxes in terms of Form No.5 dated 10.05.2021 and accordingly he dismissed the appeals filed by the assessee. He submitted that the assessee has not opted for Vivad Se Vishwas Scheme and therefore these appeals should be restored to the file of the ld. CIT(A) for adjudication of the issue on merit. 5. The Ld. DR on the other hand, has no objection to the above proposal of the ld. Counsel for the assessee. 6. After hearing both the sides, we find the Ld. CIT(A) has erroneously dismissed the above three appeals on the ground that the assessee has opted for the Vivad Se Vishwas Schme and the ITA Nos.26 to 28/DDN/2021 3 PCIT, Dehradun has issued Form No.5 after the due taxes were paid. However, according to the ld. Counsel for the assessee, the assessee has not opted for the Vivad Se Vishwas Scheme. Since the Ld. CIT(A) has erroneously dismissed the appeals of the assessee without deciding the appeals on merit, therefore, we deem it proper to restore the above three appeals to the file of the ld. CIT(A) with a direction to decide the appeals on merit. Needless to say that the Ld. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed. 7. In the result, the above three appeals filed by the assessee are allowed for statistical purpose. Order pronounced in the open court on 08/02/2022. Sd/- Sd/- (K.N.CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi/Dated-08 th February, 2022 f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT By Order Assistant Registrar, ITAT, Delhi