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TMI Blog2017 (9) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... also provides that no Appellate Authority shall decide the appeal on any issue relating to the specified tax mentioned in the declaration and in respect of which an order has been made under section 204 by the Designated Authority or the payment of same determined under that Section. The assessee, therefore, explained that these special Scheme would prevail the provisions of Income Tax Act and the appeal pending before Ld. CIT(A) shall be deemed to have been withdrawn. However, these submissions have not been made by the assessee before the Ld. CIT(A) and assessee did not appear before Ld. CIT(A) to appraise him of all the relevant provisions of the special Scheme enacted by the Direct Tax Dispute Resolution Scheme, 2016. The assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee however, did not appear before the Ld. CIT(A) to prosecute the appeal. 3. The Ld. CIT(A) in the absence of the assessee considering the material on record noted that before considering the merits of the case or the lack of the same, it is necessary to consider the peculiar legal issue which has arisen in this case without there being any fault on the part of the assessee and which is solely because of the confusion created by the Finance Act, 2016 under Chapter-X providing The Direct Tax Dispute Resolution Scheme, 2016 which has consciously chose not to supersede or override the provisions of Income Tax Act under section 251(1)(a) under Chapter-XX. 3.1. The Ld. CIT(A) noted that the provisions of Finance Act, 2016 under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee had paid an amount of ₹ 5,50,750 being 25% of the amount of the penalty imposed by the A.O, though, the pending appeals was neither withdrawn by assessee nor was permitted to be withdrawn by the undersigned. The Ld. CIT(A) also noted that assessee has not made any application for withdrawal of the appeal. Therefore, appeal is decided with the presumption that though the assessee has not made specific request for withdrawal of the appeal it is intended in terms of DTDRS-16 to withdraw the present appeal. The Ld. CIT(A) further noted that as per Section 203 of Finance Act, 2016, which requires assessee to withdraw appeal and furnish the proof of such withdrawal before the Competent Authority, to avail such benefit, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thdrawn . Sub-Rule(5) of Rule 203 of the Direct Tax Dispute Resolution Scheme, 2016 also provides that no Appellate Authority or Arbitrator, Conciliator or mediator shall proceed to decide any issue relating to the specified tax mentioned in the declaration and in respect of which an order had been made under sub-section (1) of section 204 by the designated authority or the payment of the sum determined under that section . Learned Counsel for the Assessee therefore submitted that Ld. CIT(A) should not have decide the appeal of assessee on merit and should not have dismissed the same. 5. The Ld. D.R. on the other hand relied upon the impugned order and submitted that since assessee did not appear before the Ld. CIT(A) and no such conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under that Section. The assessee, therefore, explained that these special Scheme would prevail the provisions of Income Tax Act and the appeal pending before Ld. CIT(A) shall be deemed to have been withdrawn. However, these submissions have not been made by the assessee before the Ld. CIT(A) and assessee did not appear before Ld. CIT(A) to appraise him of all the relevant provisions of the special Scheme enacted by the Direct Tax Dispute Resolution Scheme, 2016. The assessee also did not make request to withdraw appeal. The matter therefore, requires reconsideration at the level of the Ld. CIT(A). I, accordingly, set aside the order of the Ld. CIT(A) and restore the appeal of assessee to his file with a direction to re-decide the appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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