Case Number: ITA 1847/DEL/2022
Appellant: Mitrabinda Kumari Panwar, New Delhi
Respondent: ITO, Ward-2(2), Noida
Assessment Year: 2010-11
Result: Allowed for statistical purposes
Case Filed on: 2022-08-17
Order Type: Final Tribunal Order
Date of Order: 2022-09-02
Pronounced on: 2022-09-02
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI
BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER
ITA No.1846/Del/2022 Assessment Year: 2010-11
ITA No.1847/Del/2022 Assessment Year: 2010-11
Mitrabinda Kumari Panwar,
C/o- M/s. Raj Kumar & Associates, L-7A (LGF), South Extension, Part-2, New Delhi
Vs.
Income Tax Officer,
Ward-2(2), Noida
PAN: AMXPP2729C
(Appellant) (Respondent)
ORDER
PER SAKTIJIT DEY, JM:
Captioned appeals by the assessee arise out of two separate orders passed by National Faceless Appeal Centre (N FAC), Delhi, pertaining to assessment years 2010-11. Appellant by Sh. Rajkumar Gupta, CA, Sh. Shivam Gupta, CA, Respondent by Sh. Mrinal Kumar Das, Sr. DR
Date of hearing: 02.09.2022
Date of pronouncement: 02.09.2022
ITA Nos.1846 & 1847/Del/2022
2 | P a g e
2. ITA No. 1846/Del/2022 arises out of quantum proceeding, whereas, ITA No.1847/Del/2022 is against imposition of penalty under section 271(1)(c) of the Act. These matters were posted today for considering assessee’s application seeking fixation of a date for early hearing. However, considering the nature of dispute, with the consent of both the parties, appeals are taken up for hearing.
3. We have heard Sh. Rajkumar Gupta, learned counsel appearing for the assessee and Sh. Mrinal Kumar Das, learned Departmental Representative.
4. Before us, learned counsel appearing for the assessee has submitted that the first appellate authority has completely misconceived the facts while dismissing the appeals of the assessee on the reasoning that the assessee has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. Whereas, he submitted, the assessee has not made any declaration under the Vivad Se Vishwas Scheme for settling the dispute arising in these two appeals.
5. Keeping in view the aforesaid submissions of the assessee, we are inclined to set aside the impugned orders of first appellate authority and restore the matter back to him for de novo adjudication on merits after providing reasonable opportunity of being heard to the assessee. Grounds are allowed for statistical purposes.
6. In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 2nd September, 2022
Sd/- Sd/-
(DR. B.R.R. KUMAR) (SAKTIJIT DEY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 2nd September, 2022.
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi
Conclusion: The tribunal set aside the impugned orders of the first appellate authority and restored the matter for de novo adjudication on merits after providing reasonable opportunity of being heard to the assessee. The grounds were allowed for statistical purposes.
Mitrabinda Kumari Panwar vs ITO, Ward-2(2), Noida – ITA 1847/DEL/2022
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