KHUSHI RAM DANSENA, RAIGARH,RAIGARH V. ITO, WARD-3, RAIGARH, RAIGARH

ITA 519/RPR/2025

AI Insights

The case involves Khushi Ram Dansena, the appellant, who contested an order from the CIT(Appeals)/NFAC regarding the assessment year 2011-12. The appellant had opted for the Vivad Se Vishwas Scheme concerning penalty proceedings and had received Form 5, which was mistakenly considered by the CIT(Appeals)/NFAC as pertaining to the quantum appeal. Consequently, the quantum appeal was left un-adjudicated. The Tribunal recognized this oversight and directed the CIT(Appeals)/NFAC to re-evaluate the quantum appeal while maintaining the decision on the penalty proceedings as per the Vivad Se Vishwas Scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773821 (ITAT-RAIPUR)
• Duration Of Justice: 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 29-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: YOGESH SETHIA
• Keywords: Set aside; Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.519/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2011-12 Khushi Ram Dansena Mukhy Basti, Kosamnara, Dhanagar B.O, Raigarh-496 001 (C.G.) PAN: AOGPD3048H .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-3, Raigarh (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 23.09.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 23.09.2025 Printed from counselvise.com 2 Khushi Ram Dansena Vs. ITO, Ward-3, Raigarh ITA No.519/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 23.08.2022 for the assessment year 2011-12 as per the grounds of appeal on record. 2. At the very outset, the Ld. Counsel for the assessee submitted that they have opted Vivad se Vishwas Scheme of the department in respect of penalty proceedings and that they had filed appeal before the Ld. CIT(Appeals)/NFAC in respect of quantum matter. That as a matter of fact with regard to the penalty proceedings before the Vivad se vishwas Scheme of the department, the assessee successfully had obtained Form 5 which is also placed on record herein. However, with regard to quantum, the same was assailed before the Ld. CIT(Appeals)/NFAC. The Ld. CIT(Appeals)/NFAC inadvertently had mistaken the receipt of Form 5 by the assessee through Vivad Se Vishwas Scheme of the Department as receipt with regard to quantum appeal before him. That in reality, the same was received by the assessee in respect of the penalty proceedings for which, the assessee had assailed before the Vivad Se Vishwas Scheme. The Ld. CIT(Appeals)/NFAC however dismissed the appeal of the assessee on ground that assessee had received Form 5. In this way the quantum appeal remained un-adjudicated before the Ld. CIT(Appeals)/NFAC. In Printed from counselvise.com 3 Khushi Ram Dansena Vs. ITO, Ward-3, Raigarh ITA No.519/RPR/2025 other words, the quantum appeal before the Ld. CIT(Appeals)/NFAC remained un-adjudicated while the Ld. CIT(Appeals)/NFAC dismissed the appeal in limine on the ground that Form 5 has been received by the assessee which in fact was in respect of penalty proceedings and not on the quantum. 3. Having carefully considered and on examination of these facts, it emanates that so far as quantum appeal is concerned, there is no adjudication in the impugned order of the Ld. CIT(Appeals)/NFAC. I, therefore, set aside the order of the Ld. CIT(Appeals)/NFAC and remand it back to its file for denovo adjudication as per law on quantum as had been assailed by the assessee while complying with the principles of natural justice. The Ld. CIT(Appeals)/NFAC to pass order in terms with Section 250(4) & (6) of the Act. 4. Before parting, it is also clarified that the findings of the Ld. CIT(Appeals)/NFAC is correct to the extent of penalty proceedings since the assessee had moved an application through Vivad Se Vishwas Scheme before the department and obtained Form 5 in respect of such proceedings, therefore, there shall not be any adjudication by the Ld. CIT(Appeals)/NFAC in respect of the issue of penalty which is made to rest. The Ld. CIT(Appeals)/NFAC shall only adjudicate on the quantum which it had left un-adjudicated. Printed from counselvise.com 4 Khushi Ram Dansena Vs. ITO, Ward-3, Raigarh ITA No.519/RPR/2025 5. As per the above terms grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 23rd day of September, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 23rd September, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur Printed from counselvise.com "