Case Number: ITA 2156/DEL/2022
Appellant: Fortis Healthcare Limited, New Delhi
Respondent: ACIT, Circle 7(1), New Delhi
Assessment Year: 2012-13
Date Filed: September 5, 2022
Order Type: Final Tribunal Order
Date of Order: October 14, 2022
Pronounced On: October 14, 2022
Summary:
This case involves Fortis Healthcare Limited, a leading healthcare service provider, which filed an appeal against the ACIT, Circle 7(1), New Delhi. The primary issue revolves around the dismissal of the appeals based on the erroneous assumption that Fortis Healthcare had filed declarations under the Direct Tax Vivad Se Vishwas Act, 2020, which the company denies.
Fortis Healthcare Limited operates the renowned Escorts Heart Institute & Research Centre located on Okhla Road, New Delhi. For the assessment year 2012-13, the company was subject to various proceedings and filed appeals against the assessments made by the ACIT, Circle 7(1), New Delhi.
The appeals were dismissed by the National Faceless Appeal Centre (NFAC), Delhi, under the assumption that Fortis Healthcare had opted for settlement under the Direct Tax Vivad Se Vishwas Act, 2020. This assumption was based on the incorrect belief that the company had filed declarations to settle disputes for the assessment year 2012-13 under this scheme.
Represented by Sh. M.L. Gandhi, Advocate, Fortis Healthcare Limited contended that they had not filed any such declarations under the Vivad Se Vishwas Scheme, 2020, for the impugned assessment year. Instead, they intended to contest the appeals on their merits. The erroneous dismissal by the NFAC, therefore, needed to be rectified to allow a fair hearing on the substantive issues.
The Departmental Representative, Sh. Sanjay Kumar, Sr. DR, concurred with the assessee’s submissions, acknowledging the mistake and agreeing that the appeals should be restored for a fair adjudication.
The Tribunal, presided over by Shri G.S. Pannu, President, and Shri Saktijit Dey, Judicial Member, considered the rival submissions and reviewed the materials on record. They found that the learned Commissioner (Appeals) had indeed dismissed the appeals based on an incorrect assumption regarding the declarations under the Direct Tax Vivad Se Vishwas Act, 2020.
The Tribunal acknowledged the specific contention of Fortis Healthcare that no such declarations were filed, and thus, the appeals should be contested on their merits. Consequently, the Tribunal decided to set aside the impugned orders and restore the matters back to the file of the first appellate authority for de novo adjudication.
In conclusion, the Tribunal allowed the appeals for statistical purposes, restoring the cases to the first appellate authority with instructions to adjudicate the matters on merits, providing due and reasonable opportunity for Fortis Healthcare Limited to be heard.
Order Pronounced: October 14, 2022
Judges: Shri G.S. Pannu (President) and Shri Saktijit Dey (Judicial Member)
The detailed order reflects the Tribunal’s commitment to ensuring justice by addressing procedural errors and allowing appellants a fair opportunity to present their case.
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