This appeal by Inter Globle Aviation Ltd. is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) – Delhi, for the Assessment Year 2018-19, focusing on a contested assessment involving significant tax adjustments.
Inter Globle Aviation Ltd., operating under the brand name Indigo, filed its return for AY 2018-19, which was selected for scrutiny. The assessment concluded with a significant increase in the reported income, leading to the current appeal. The appellant contested several adjustments and disallowances made by the assessing officer which were upheld by the CIT(A) under the mistaken belief that the issues had been settled under the Vivad-Se-Visvas Scheme 2020.
The primary grounds of the appeal involve the incorrect dismissal by the CIT(A), who noted that the dispute had been resolved under the Vivad-Se-Visvas Scheme, a claim the appellant contests, asserting that the settlement pertained to a different matter.
The Tribunal acknowledged the error in the CIT(A)’s dismissal, noting that the settlement under the Vivad-Se-Visvas Scheme was not applicable to the issues contested in this appeal. The Tribunal remanded the case back to the CIT(A) for a decision on the merits, providing an opportunity for a comprehensive review of all contested issues.
This case highlights the complexities involved in the administration of tax appeals, particularly in faceless assessments. The Tribunal’s decision underscores the importance of accurate record-keeping by tax authorities and the rights of taxpayers to a fair hearing.
Inter Globle Aviation Ltd. vs. ACIT Circle-10(1), New Delhi – ITA 2539/DEL/2022
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