Rekhaben Chandrahasabhai Bhusara, Valsad V. Income Tax Officer, Ward-3, Valsad, Valsad

ITA 71/SRT/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3211 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 26-03-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 21-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.71/SRT/2024 Assessment Year: (2014-15) (Hybrid Hearing) Rekhaben Chandrahasabhai Bhusara, Pratapba Park Society, Hathikhana, Barumal Road, Dharampur, Valsad – 396050, Gujarat Vs. The ITO, Ward - 3, Valsad èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AIAPB8527H (Appellant) (Respondent) Appellant by Shri Rajesh Upadhyay, AR Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 27/03/2024 Date of Pronouncement 28/03/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 21.12.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 13.12.2016. 2. At the outset itself, Learned Counsel for the assessee argued that assessee has opted Vivad-se-Viswas (in short ‘VSV’) Scheme and assessee had submitted the Form No.3, dated 24.03.2021 under the direct tax of VSV Act, 2020. However, the assessee was unable to Page | 2 ITA.71/SRT/2024/AY.2014-15 Rekhaben C. Bhusara make the payment of taxes arised out of VSV Scheme. The ld. CIT(A) has dismissed the appeal of the assessee as deemed withdrawn under section 4(2) of the Direct Tax VSVS Act, 2020. The Ld. Counsel therefore contended that in these circumstances (as the assessee could not make the payment of taxes). The assessee’s appeal may be adjudicated by the ld. CIT(A) on merit, hence the assessee’s appeal may be remitted back to the file of the ld. CIT(A) with the direction to adjudicate the assessee’s appeal on merit. The assessee is ready to submit relevant details and documents, if any, required by ld. CIT(A), to adjudicate the assessee’s appeal on merit. 3. On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue did not have any objection if the matter is remitted back to the file of the ld. CIT(A) for fresh adjudication on merit. 4. We have heard both the parties. We note that assessee has opted VSV Scheme and submitted the Form No.3, dated 24.03.2021 under the VSV Scheme Act, 2020. However, the assessee was unable to make the payment of taxes under the VSV Scheme. The ld. CIT(A) has dismissed the appeal of the assessee stating that assessee’s appeal has become infructuous and therefore the ld. CIT(A) has dismissed the appeal of the assessee as deemed withdrawn under section 4(2) of the Direct Tax VSV Act, 2020. 5. Now, the Ld. Counsel for the assessee humbly prayed before the Bench, stating that since the assessee could not make the payment of taxes under VSV Scheme, therefore assessee’s appeal may be restored back to the file of the ld. CIT(A) for fresh adjudication on Page | 3 ITA.71/SRT/2024/AY.2014-15 Rekhaben C. Bhusara merit. We accept the prayer of the Ld. Counsel for the assessee and hence, we remit the matter back to the file of ld. CIT(A) with the direction to adjudicate the issue on merit afresh. The assessee is also directed to furnish documents and evidences, if any, required by the ld. CIT(A) from time to time for disposal of the appeal. For statistical purposes, the appeal of the assessee treated as allowed. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order is pronounced on 28/03/2024 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 28/03/2024 SAMANTA Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat