Appeals Remanded for Fresh Adjudication due to CIT(A) Error

The Appellate Tribunal ITAT Dehradun remanded three appeals back to the CIT(A) for fresh adjudication, as the CIT(A) erroneously dismissed the appeals based on the mistaken presumption that the assessee had opted for the Vivad se Vishwas Scheme. The Tribunal found that the dismissal was unjust as the assessee had not participated in the scheme. The CIT(A) was directed to reconsider the appeals on their merits, ensuring a fair hearing for the assessee. The Tribunal allowed the appeals for statistical purposes, emphasizing the importance of proper consideration of the case.

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Issues:
Challenging dismissal of appeals by CIT(A) based on erroneous presumption of opting for Vivad se Vishwas Scheme.

Analysis:
The judgment by the Appellate Tribunal ITAT Dehradun pertains to three appeals filed by the assessee against separate orders of the National Faceless Appeal Centre for different assessment years. The appeals were heard together as identical grounds were raised. The assessee challenged the orders of the CIT(A) dismissing the appeals on the basis of mistakenly presuming the assessee had opted for the Vivad se Vishwas Scheme.

The counsel for the assessee contended that the CIT(A) had erroneously dismissed the appeals assuming the assessee had opted for the scheme, while in reality, the assessee had not chosen to participate in the Vivad se Vishwas Scheme. The Principal Commissioner of Income Tax had issued Form No.5 certifying full and final payment of taxes, leading to the dismissal of the appeals. The counsel requested the appeals to be restored to the CIT(A) for a merit-based adjudication.

Upon hearing both sides, the Tribunal observed that the CIT(A) had indeed erred in dismissing the appeals without considering the merits, solely on the assumption of the assessee's participation in the scheme. The Tribunal, therefore, decided to remand the appeals back to the CIT(A) for a fresh adjudication on the merits of the case. The CIT(A) was directed to decide the issues based on facts and law, ensuring the assessee is given a fair opportunity to present their case.

Consequently, the Tribunal allowed the grounds raised by the assessee, setting aside the CIT(A)'s orders and remanding the appeals for a fresh decision on merit. The appeals were allowed for statistical purposes, emphasizing the need for a proper consideration of the issues at hand. The judgment was pronounced in an open court on 08/02/2022, providing clarity and a fair opportunity for the assessee to present their case before the CIT(A).

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