2022 (4) TMI 318

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....CIAL MEMBER Assessee by: Sh. Hemant Arora, CA and Sh. Jeetan Nagpal, CA Revenue by: Smt. Poonam Sharma, Sr. DR ORDER PER R.K. PANDA, AM, The above three appeals filed by the assessee are directed against the separate orders dated 27.05.2021 of the National Faceless Appeal Centre (NFAC), Delhi for AYs 2003-04, 2008-09 and 14.06.2021 for AY 2013-14 respectively. 2. Since, identical....

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....d therefore these appeals should be restored to the file of the ld. CIT(A) for adjudication of the issue on merit. 5. The Ld. DR on the other hand, has no objection to the above proposal of the ld. Counsel for the assessee. 6. After hearing both the sides, we find the Ld. CIT(A) has erroneously dismissed the above three appeals on the ground that the assessee has opted for the Vivad Se Vishw....