BIMLA DEVI, LUDHIANA V. Income Tax Officer, Ward-7(1), LUDHIANA

ITA 693/CHANDI/2022

AI Insights

The case involves Smt. Bimla Devi, who appealed against the order of the CIT(A), NFAC, which dismissed her appeal concerning an assessment order for the year 2011-12. The dismissal was based on the incorrect assumption that she had opted for the 'Vivad Se Vishwas Scheme' for her appeal against the assessment order dated 11.12.2018 under sections 144 and 147 of the Income Tax Act, 1961. The assessee contested that she had not opted for this scheme concerning the specific assessment order, and the CIT(A)'s reliance on a certificate related to different appeals was misplaced. The Tribunal found merit in the assessee's arguments and decided to remand the case back to the Assessing Officer for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133747 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-03-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 15-11-2022
• Laws Referred To: Income Tax Act, 1961, Direct Tax Vivad se Vishwas Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH BEFORE: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 693/CHD/2022 Assessment Year : 2011-12 Smt. Bimla Devi, H.No. 1123, St.No.1, Vishnu Puri, Civil Lines, Ludhiana. बनाम VS The ITO, Ward 7(1), Ludhiana. 瀡थायी लेखा सं./PAN /TAN No: AVPPD2940Q अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : Shri Amarjit Kamboj,C.A. राज瀡व क琉 ओर से/ Revenue by : Shri Akashdeep, JCIT Sr.DR तारीख/Date of Hearing : 02.03.2023 उदघोषणा क琉 तारीख/Date of Pronouncement : 02.03.2023 आदेश आदेशआदेश आदेश/ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 21.09.2022 passed by the ld CIT(A),NFAC, Delhi pertaining to 2011-12 assessment year is challenged on the following grounds : 1. The Ld. CIT (Appeals), NFAC has erred in law and on facts of the case by arbitrarily and wrongly treated the appeal as withdrawn as per section 4(2) of the Direct Tax Vivad se Vishwas Act, 2020 and accordingly dismissed the appeal inspite of the fact that appellant never opted for Direct Tax Vivad se Vishwas Scheme against the assessment order dated 11.12.2018 u/s 144 r.w.s. 147 of the Income Tax Act,1961 without allowing any opportunity of hearing. 2. The assessee craves permission to file/raise/amend any other ground of appeal before or at the time of hearing. 2. The ld. AR inviting attention to the impugned order submitted that the assessee's appeal has been incorrectly dismissed as settled under 'Vivad Se Vishwas Scheme'. It ITA 693 /CHD/2022 A.Y. 2011-12 Page 2 of 4 was submitted that reliance by the ld CIT(A) was incorrectly placed upon Certificate No.233768710300121 of Form No.5 to hold that the appeal of the assessee challenging the addition of Rs 30 lacs in the quantum proceedings was to be dismissed as withdrawn. Referring to the aforesaid order wherein the reference is made to Form No.5, it was his submission that the assessee had gone for settling the appeals filed u/s 271(1)(b) and 271F of the Income Tax Act amounting to Rs.10,000/- and Rs.5,000/- respectively under the 'Vivad Se Vishwas Scheme'. Inviting attention to the assessment order in the present proceedings wherein addition of Rs.30 lacs has been made, it was submitted, that the aforesaid Form No.5 attached would show that the amount of tax arrears was only Rs15,000/-. It was also his submission that before the passing of the order, the ld CIT(A) NFAC did not issue any notice to the assessee and had any such opportunity been provided, the assessee would have clarified the fact. It was further submitted that even the assessment order has been passed u/s 144 of the Act wherein also, the assessee could not explain the fact that there were no cash deposits as so alleged in the notice u/s 147 and in fact, the time deposits which have been made are out of maturity proceeds of earlier time deposits. In this regard, our reference was drawn to assessee’s bank passbook ITA 693 /CHD/2022 A.Y. 2011-12 Page 3 of 4 as well as bank certificate dated 12/02/2020. It was further submitted that in the individual transaction statement dated 10/03/2018, which has apparently formed the basis for re- opening the assessment, there are duplicate entries which can be explained. It was accordingly submitted that the assessee may be allowed to be heard on merits and it was his limited prayer that the order may be set aside and the issues for consideration on merits be restored back to the Assessing officer for decision on merits. 3. The ld. Sr.DR did not oppose the said request. 4. Heard both the parties and purused the material available on record. In light of the fact that the appeal has been wrongly dismissed by the ld CIT(A), NFAC and the fact that the assessment order has also been passed u/s 144 of the Act and considering the prayer of the ld AR, in my view, the assessee deserve one more opportunity to represent her case and put forth relevant submissions and documentation. The matter is set-aside to the file of the Assessing officer to decide the same afresh as per law after providing reasonable opportunity to the assessee. Needless to say, the assessee being a senior citizen be intimated of the proceedings through appropriate communication and the proceedings be completed in a time bound manner preferably within two months of receipt of this order. ITA 693 /CHD/2022 A.Y. 2011-12 Page 4 of 4 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 02 March, 2023. Sd/- (VIKRAM SINGH YADAV) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar