ANIL KUMAR GUPTA,LUCKNOW V. ITO-4(1), LUCKNOW

ITA 689/LKW/2024

AI Insights

The case involves Anil Kumar Gupta, the appellant, contesting an assessment order from the Income Tax Department, which significantly increased his assessed income for the year 2017-18. The primary contention was regarding the addition of Rs. 7,43,500 under section 69A of the Income-tax Act, 1961, which the appellant argued was based on insufficient grounds and lacked proper judicial reasoning. The appeal was heard by the Income Tax Appellate Tribunal Lucknow Bench, where the appellant's counsel indicated a resolution under the Vivad se Vishwas Scheme, leading to the withdrawal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471419 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Other Referred Cases: ITA No.1102/Mum./2022
• Laws Referred To: Income-tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KRISHNA SHARMA; ADDL
• Assessee Lawyers: RAKESH MISHRA
• Keywords: Principle of natural justice
• Section: 69A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT ITA No.689/LKW/2024 (Assessment Year: 2017-18) Anil Kumar Gupta Kankad Kuwan, Bijnaur, Lucknow-226002. v. Income Tax Department National E Assessment Centre Delhi, New Delhi. PAN:ATAPG4193K (Appellant) (Respondent) Appellant by: Shri Rakesh Mishra, Adv. Respondent by: Shri. Sanjeev Krishna Sharma, Addl CIT(DR) Date of hearing: 20 01 2025 Date of pronouncement: 23 01 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 23.10.2024 pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: - “1. Because the Learned “CIT (Appeal)” failed to appreciate the full facts and the circumstances of the case while completing the assessment on Rs. 9,24,000/- against the returned income of Rs. 1,80,500/-. 2. Because the Learned officer and the ‘Learned CIT (Appeals) National Faceless Appeal Center’ erred is not providing reasonable and proper opportunity before completing the order. 3. Because the Learned officer and the ‘Learned CIT (Appeals) National Faceless Appeal Center’ erred both on facts and in law in making an addition of Rs. 7,43,500/- on account of addition by invoking the provision of under section 69A of the Income-tax Act 1961. 4. Because the Learned officer and the ‘Learned CIT (Appeals) National Faceless Appeal Center’ erred both on facts and in law in passing order against the settled judicial matter as pronounced by Hon‘ble ITAT before Shri Sandeep Singh Karhail, judicial member and Shri Gagan Goyal, accountant member ITA No.1102/Mum./2022 (Assessment Year : 2017-18) 5. Because the Learned officer and the ‘Learned CIT (Appeals) National Faceless Appeal Center, is without any merits and in simple based on mere hypothesis, conjuncture & surmises and needs to be cancelled and the income as returned by the appellant be accepted. 6. Because no proper reasons has been forwarded both by the assessing officer and by the Ld. CIT (Appeal) National Faceless Appeal Center. In making and confirming and has relied on wrong facts and based on presumption. ITA No.689/LKW/2024 Page 2 of 3 7. Because order of the Learned CIT (Appeal) National Faceless Appeal Center is arbitrary, capricious, misconceived, erroneous and against the principal of natural justice. 8. Because the above grounds of appeal will be argued in detail at the time of hearing and the assessee craves leave to submit addition ground of appeal if any and/or amend, vary, modify, alter the grounds of appeal at or before the time of hearing.” 2. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 20.01.2025 along with Form no. 3 is placed on record. The relevant contents of the letter dated 20.01.2025 is reproduced as under: - “It is humbly requested before your honor that the date of hearing of the above mentioned appeal fixed for today may kindly be withdrawn as the appellant do not want to press appeal. As appellant go to Vivad se Vishwas Scheme 2024. So your honour that the appellant wanted to withdrawn his appeal due to Vivas se Vishwas Scheme 2024 form no. 3 are enclosed herewith for peruses verification.” 3. The Learned Departmental Representative has no objection for withdrawal of the appeal. 4. In view of the facts discussed above, I permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed as withdrawn. However, a liberty is given to the assessee for approaching the Tribunal for restoration of this appeal in the event of failure of settlement of tax disputes. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 23/01/2025. Sd/- [KUL BHARAT] VICE PRESIDENT DATED: 23/01/2025 Vijay Pal Singh, (Sr. PS) ITA No.689/LKW/2024 Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy// Assistant Registrar "