Santosh, Rohtak V. ITO, Rohtak

ITA 851/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0938 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 09-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 28-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.851/Del/2022 (Assessment Year : 2011-12) Smt. Santosh W/o. Sh. Deep Chand Rohtak PAN : DDCPS2854E Vs. ITO, Ward-4, Rohtak Appellant Respondent Assessee by Sh. U.S.Agarwal, Adv. Revenue by Sh. Abhishek Kumar, Sr. DR Date of hearing: 10.10.2022 Date of Pronouncement: 13.10.2022 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the Assessee against order dated 01.04.2022 in Appeal No. CIT(A), Rohtak 10177/2019-20 assessment year 2011-12 passed by National Faceless Appeal Centre (NFAC), New Delhi (hereinafter referred to as the First Appellate Authority or in short ‘Ld. F.A.A.’) in regard to the appeal before it arising out of assessment order dated 28/11/2018 u/s 144/147 of the Income Tax Act, 1961 passed by ITO, Ward-4, Rohtak (hereinafter referred to as the Assessing Officer or ‘AO’). 851/Del/2022 Santosh, Rohtak 2 2. Assessee has raised following grounds :- 1. That the learned CIT(A) has erred in facts and in law in applying 'Vivad Se Vishwas Scheme’ observing that the appellant has opted ‘Vivad Se Vishwas Scheme' but no Form No.l has been submitted. Thus the appellate order passed on wrong facts is totally wrong, illegal and excessive in nature. 2. That the Learned C1T Appeals has erred in law and facts in framing the appellate order and has based his Order on wrong and incorrect facts. That wrong observation in appellate order that appellant has opted for 'Vivajl Se Vishwas Scheme’ but infact the appellant has not opted Vivad Se Vishwas Scheme and no necessary documents/Forms were filed. In fact in appeal against order under section 144 to be decided on merits no Vivad Se Vishwas Scheme was opted by the appellant, Thus the CIT(A) has not considered facts of the case properly and the said appellate order is totally wrong, illegal and excessive in nature. 3. That the appellant had not submitted any application for withdrawal of appeal and the observation of CIT Appeal that the appellant has voluntarily waived all his rights whether direct or indirect to seek or pursue any remedy or any claim in relation of the tax arrears. Thus the said appellate order passed by CIT Appeals is totally wrong, illegal and excessive in nature 4. That the learned CIT Appeal has wrongly observed that the appellant has requested for irrevocable withdrawal of the appeal which is totally wrong and incorrect as the appellant has never applied for withdrawal of appeal. Thus the Order passed by learned CIT Appeal based on wrong and incorrect facts is totally wrong, illegal and excessive in nature. 5. The appellant craves leave to add, delete, alter or amend any of the above ground/ grounds of appeal at the time of hearing. 3. Heard and perused the record. 4. Apparently, there is an error in disposal of the appeal of the assessee by NFAC. The assessee had challenged impugned assessment order dated 21/11/18 u/s 144/147 of the Income Tax Act, 1961. Inspite of no instructions of 851/Del/2022 Santosh, Rohtak 3 assessee, NFAC has dealt the appeal as if settled under VSVS Scheme, 2020 and the appeal of assessee has been dismissed by NFAC as withdrawn being settled under VSVS. 5. In the light of aforesaid as there being no order on merits on the grounds raised by the appellant. The appeal is allowed and Ld. First Appellate Authority shall pass a fresh order u/s 250 of the Act. Order pronounced in the open court on 13 th October, 2022. Sd/- Sd/- (ANIL CHATURVEDI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-13 th .10.2022 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI