Shree Bhageshwari Papers P.Ltd, Muzaffarnagar V. DCIT, Circle-3(2)1, Muzaffarnagar

ITA 379/DEL/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6309 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 04-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 379/DEL/2021 [A.Y 2013-14] Shree Bhageshwari Papers Pvt Ltd Vs. The Dy. C.I.T 9 th KM, Bhopa Road Circle - 3(2)1 Muzaffarnagar Muzaffarnagar PAN: AAACB 9178 R (Applicant) (Respondent) Assessee By : Shri Ashish Goyal, CA Department By : Shri M. Baranwal, Sr. DR Date of Hearing : 22.03.2022 Date of Pronouncement : 22.03.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order dated 03.02.2021 by the NFAC, Delhi pertaining to Assessment Year 2013-14. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal ex parte. 2 3. Before us, the ld. counsel for the assessee stated that the assessee had preferred two separate appeals for Assessment Year 2013-14 – one against the assessment order framed u/s 143(3) of the I.T. Act and the other against the assessment order framed u/s 143(3) r.w.s 147 of the Act ,which is the impugned appeal. 4. It is the say of the ld. counsel for the assessee that the ld. CIT(A) inadvertently dismissed the present appeal holding that the assessee has settled the demand under the Direct Tax Vivad se Vishwas Scheme, 2020. The ld. counsel for the assessee vehemently stated that the assessee had settled the demand for the assessment order framed u/s 143(3) of the Act and not the impugned order. 5. The ld. DR could not controvert the factual statement made by the ld. counsel for the assessee. 6. We are of the considered opinion that the appeal has been dismissed by the ld. CIT(A) without considering the facts. Therefore, in the interest of justice and fair play, we deem it fit to restore this appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to verify the demand settled under the VSVS pertains to which assessment order 3 and if the same does not pertain to the impugned assessment order, then the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee. 7. In the result, the appeal of the assessee in ITA No. 379/DEL/2021 is allowed for statistical purposes. The order is pronounced in the open court on 22.03.2022. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22 nd March, 2022. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order