BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
ITA No. 379/DEL/2021 [A.Y 2013-14]
Shree Bhageshwari Papers Pvt Ltd
9th KM, Bhopa Road
Muzaffarnagar
PAN: AAACB 9178 R
Vs.
The Dy. C.I.T, Circle – 3(2)1, Muzaffarnagar
(Applicant) (Respondent)
Assessee By: Shri Ashish Goyal, CA
Department By: Shri M. Baranwal, Sr. DR
Date of Hearing: 22.03.2022
Date of Pronouncement: 22.03.2022
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:
This appeal by the assessee is preferred against the order dated 03.02.2021 by the NFAC, Delhi pertaining to Assessment Year 2013-14.
2. Grounds of Appeal
The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal ex parte.
3. Counsel’s Argument
Before us, the ld. counsel for the assessee stated that the assessee had preferred two separate appeals for Assessment Year 2013-14 – one against the assessment order framed u/s 143(3) of the I.T. Act and the other against the assessment order framed u/s 143(3) r.w.s 147 of the Act, which is the impugned appeal.
It is the say of the ld. counsel for the assessee that the ld. CIT(A) inadvertently dismissed the present appeal holding that the assessee has settled the demand under the Direct Tax Vivad se Vishwas Scheme, 2020. The ld. counsel for the assessee vehemently stated that the assessee had settled the demand for the assessment order framed u/s 143(3) of the Act and not the impugned order.
4. Revenue’s Argument
The ld. DR could not controvert the factual statement made by the ld. counsel for the assessee.
5. Tribunal’s Decision
We are of the considered opinion that the appeal has been dismissed by the ld. CIT(A) without considering the facts. Therefore, in the interest of justice and fair play, we deem it fit to restore this appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to verify the demand settled under the VSVS pertains to which assessment order and if the same does not pertain to the impugned assessment order, then the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee.
6. Conclusion
In the result, the appeal of the assessee in ITA No. 379/DEL/2021 is allowed for statistical purposes.
The order is pronounced in the open court on 22.03.2022.
Sd/- (ASTHA CHANDRA) JUDICIAL MEMBER
Sd/- (N.K. BILLAIYA) ACCOUNTANT MEMBER
Dated: 22nd March, 2022.
VL/
Copy forwarded to:
Asst. Registrar, ITAT, New Delhi
Shree Bhageshwari Papers Pvt Ltd vs. DCIT, Circle-3(2)1, Muzaffarnagar – ITA 379/DEL/2021
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