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Income Tax Appellate Tribunal - Mumbai

Indian Oil Corporation Ltd., Mumbai vs Dcit - 14(2)(1), Mumbai on 16 November, 2022

IN THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No.2056/Mum/2022 (Assessment Year :2009-10) M/s. Indian Oil Corporation Ltd. Vs. Deputy Commissioner of Indian Oil Bhavan Income Tax-14(2)(1) G-9, Ali Yavar Jung Marg Aaykar Bhavan Bandra (E) M.K.Road, Mumbai-400 020 Mumbai - 400 051 PAN/GIR No.AAAC11681G (Appellant) .. (Respondent) Assessee by Shri Niraj Sheth Revenue by Shri Kishor Dhule Date of Hearing 09/11/2022 Date of Pronouncement 16/11/2022 आदे श / O R D E R PER M. BALAGANESH (A.M):

This appeal in ITA No.2056/Mum/2022 for A.Y.2009-10 arises out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) in appeal No.CIT(A)-22, Mumbai/10122/2019-20 dated 12/07/2022 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 250 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 28/08/2019 by the ld. Dy.Commissioner of Income Tax- 14(2)(1), Mumbai (hereinafter referred to as ld. AO).

M/s. Indian Oil Corporation Ltd

2. The assessee has raised the following grounds of appeal:-

"The appellant objects to the order dated 12 July 2022 passed by the learned Commissioner of Income-tax (Appeals), Income Tax Department, National Faceless Appeal Centre, Delhi (hereinafter referred to as Commissioner (Appeals)) on the following among other grounds:

Appeal has no connection with the declaration submitted under Vivad se Vishwas Scheme

1. The learned Commissioner (Appeals) erred in dismissing the appeal without appreciating the fact that the appeal has no connection with the application/ declaration filed by the appellant for opting the Vivad se Vishwas Scheme.

2.The learned Commissioner (Appeals) erred in dismissing the appeal without granting any opportunity of personal hearing to the appellant.

3. The learned Commissioner (Appeals) ought to have appreciated that the appeal was with respect to the interest under section 244A(1)(b) not granted by the Deputy Commissioner on the refund arising out of self-

assessment tax paid by the appellant.

4. The learned Commissioner (Appeals) erred in not deciding the following grounds of appeal contained in Form 35:

"Interest under section 2444(1)(b) on refund arising out of self- assessment tax

1. learned Deputy Commissioner erred in not granting interest under section 244A(1)(b) of Rs.43.64,53.900 on refund of Rs.3,96,77,62,722 arising out of self assessment tax.

"Additional interest under section 2444(IA) on refund

2. The learned Deputy Commissioner erred in not granting additional interest under section 244A(1A) for delay in giving effect to the Commissioner (Appeals) order."

General

5. The appellant prays for relief as per the grounds of appeal.

M/s. Indian Oil Corporation Ltd

6. Each one of the above grounds of appeal is without prejudice to the other.

7. The appellant reserves the right to amend, alter or add to the grounds of appeal."

3. We have heard rival submissions and perused the materials available on record. We find that the ld. CIT(A) had dismissed the appeal of the assessee on the ground that assessee had opted for 'Vivad Se Vishwas Scheme' and settled the disputes pertaining to issues raised before him. Before us, the ld. AR pointed out that though it is a fact that assessee had indeed availed 'Vivad Se Vishwas Scheme' for A.Y.2009-10, the same was availed in respect of appeals pending before this Tribunal in ITA Nos. 527/Mum/2013 and ITA No.1391/Mum/2013 and not against the appeal pending before the ld. CIT(A). The ld. AR placed on record the copy of Form No.1 filed before the competent authority disclosing these facts and also placed on record the copy of Form No.5 issued by the competent authority clearly mentioning the very same Income Tax Appeal numbers pending before this Tribunal against which Vivad Se Vishwas Scheme had been availed by the assessee. Hence, we hold that the ld. CIT(A) grossly erred in dismissing the appeal of the assessee on incorrect assumption of fact. Hence, we deem it fit to remand this appeal to the file of the ld. CIT(A) for denovo adjudication of the issues raised by the assessee in the grounds raised before the ld. CIT(A) on merits, in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The ld. CIT(A) is hereby directed to dispose of the said appeal within six months from date of receipt of this order. The assessee is also directed not to take any adjournment except due to exceptional and unavoidable circumstances. With these directions, the grounds raised by the assessee are allowed for statistical purposes.

M/s. Indian Oil Corporation Ltd

4. In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 16/11/2022 by way of proper mentioning in the notice board.

             Sd/-                                               Sd/-
      (KAVITHA RAJAGOPAL)                                 (M.BALAGANESH)
              JUDICIAL MEMBER                             ACCOUNTANT MEMBER


Mumbai; Dated                     16/11/2022
KARUNA, sr.ps




Copy of the Order forwarded to :
1. The Appellant
2.    The Respondent.
3.    The CIT(A), Mumbai.
4.    CIT
5.    DR, ITAT, Mumbai

6.    Guard file.

                         //True Copy//

                                                                                   BY ORDER,

(Sr. Private Secretary / Asstt. Registrar) ITAT, Mumbai