M/S AHLERS INDIA PRIVATE LIMITED, CHENNAI V. DCIT , CORPORATE CIRCLE 1 [1], CHENNAI

ITA 441/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5048 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 26-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHR R.VIJAYARAGHAVAN LD
• Keywords: Set aside
• Section: 40(a)(ia)

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय ŵी महावीर िसंह, उपाȯƗ एवं माननीय ŵी मनोज कु मार अŤवाल ,लेखा सद˟ के समƗ। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.441/Chny/2022 (िनधाŊरण वषŊ / Assessment Year: 2011-12) M/s Ahlers India Pvt. Ltd., 28/565, Meenkashi Illam, 17 th Street 4 th Sector, KK Nagar, Chennai – 600078 बनाम/ Vs. DCIT- Corporate Circle-1(1), Aaykar Bhawan Nungambakkam, Chennai ̾थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAECA-5688-H (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎ की ओरसे/ Appellant by : Shr R.Vijayaraghavan (Advocate) – Ld. AR ŮȑथŎ की ओरसे/Respondent by : Shri Ravindra T.Mishra (JCIT) – Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-07-2022 घोषणा की तारीख /Date of Pronouncement : 21-07-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 02.06.2021 in the matter of an assessment framed by learned Assessing Officer on 22.08.2017 pursuant to the order of Tribunal in ITA No.1071/Mds/2016 dated 03.03.2017. 2. The Ld. AR, at the outset, submitted that the appeal has been dismissed by Ld. CIT(A) under the mistaken belief that the subject - 2 - appeal has become infructuous due to the application of assessee under Vivad Se Vishwas Scheme. The Ld. AR submitted that the subject dispute of disallowance u/s 40(a)(ia) for Rs.226.73 Lacs was not settled under the scheme and therefore, the matter may be remitted back to the file of Ld. CIT(A) for adjudication on merits. The Ld. Sr. DR could not controvert this position. 3. Upon perusal of impugned order, it could be seen that the assessee’s appeal has been dismissed as infructuous on the ground that the assessee has opted for Vivad Se Vishwas Scheme. However, as per statement made by Ld. AR, the assessee has not opted for VSVS in respect of disallowance u/s 40(a)(ia). Considering the same, the impugned order is set aside and Ld. CIT(A) is directed to adjudicate the issue on merits. 4. The appeal stand allowed for statistical purposes. Order pronounced on 21 st July, 2022. Sd/- (MAHAVIR SINGH) उपाȯƗ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER चेɄई / Chennai; िदनांक / Dated : 21-07-2022 EDN/- आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ/CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF