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TMI Blog2023 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal that was disposed under VSV Scheme was with respect to appeal against the penalty order passed u/s 271DA and not the appeal against the order passed u/s 143(3) r.w.s 144B of the Act. In such a situation, since CIT(A) has not decided the issue on merits, we are of the view that the issue needs to be re-adjudicated by CIT(A). We accordingly restore the appeal back to the file of CIT(A) and direct him to decide the appeal in accordance with law. Appeal of the assessee is allowed for statistical purposes. - ITA No. 2539/Del/2022 - - - Dated:- 22-3-2023 - SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER For the Assessee : Shri Rohit Jain, Adv. Ms. Soumya Jain, Adv. For the Revenue : Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals Centre, Delhi (CIT(A) ) [bearing DIN and Order No.: ITBA/NFAC/S/250/2022- 23/1045475421(1)] under section 250 of the Income Tax Act, 1961 (the Act) is patently erroneous and bad in law. 1.1 That the CIT(A) erred on facts and in law in dismissing the appeal filed by the appellant against the order dated 19.04.2021 passed by the assessing officer under section 143(3) read with section 144B of the Act erroneously holding that the appellant has opted for settlement under the Direct Tax Vivad se Vishwas Act, 2020 ('the VSV Act'). 1.2 That the CIT(A) erred on facts in not appreciating that the appellant had not opted for settlement of the aforesaid appeal filed against order passed under section 143(3) under the VSV A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iolation of mandatory provisions of section 144B of the Act and also principles of natural justice. 2.3 That the CIT(A) erred in not appreciating that the assessing officer made huge additions/ disallowances without judiciously appreciating/ considering the legal and factual contentions of the appellant and therefore, the assessment order is illegal and bad in law. Re: Incentive received in the form of credits erroneously treated as revenue receipt 3. That the CIT(A) erred on facts and in law in not deleting the addition of Rs.575,62,67,767/-, being amount of amortized supplier credits received from various suppliers of aircraft parts [mainly from IAE LLC], made by the assessing officer by holding the same to be reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law in not deleting the disallowance of amounting to Rs.30,15,04,859 made by the assessing officer holding the expenditure on replacement of seats of the aircrafts to be capital expenditure. 4.1 Without prejudice, the assessing officer erred on facts and in law in not allowing depreciation on expenditure of Rs.30,15,04,859, held to be capital expenditure. Re : Others 5. That the CIT(A) erred on facts and in law in not directing the assessing officer to allow credit of TDS of Rs.62,95,03,115 against credit of Rs.63,41,41,846 claimed by the appellant, which were disallowed by the assessing officer without assigning reason therefor. 6. That the CIT(A) erred on facts and in law in not directing the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not pointed to any factual inconsistency in the submissions made by Learned AR. 8. We have heard the rival submissions and perused the material available on record. We find that the present appeal filed by the assessee is with respect to the order framed u/s 143(3) r.w.s 144B of the Act. Aggrieved by the aforesaid order of AO assessee had filed appeal before CIT(A). CIT(A) vide order dated 14.09.2022 had dismissed the appeal of the assessee by holding that since the appeal has already been disposed of under VSV scheme therefore, it is not maintainable. Before us, assessee has demonstrated the factual error in the findings of CIT(A). He has further pointed that the appeal that was disposed under VSV Scheme was with respect to appeal again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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