BRIJESH KUMAR KESARWANI,FAIZABAD V. CIT(A) , LUCKNOW

ITA 337/LKW/2023

AI Insights

This case involves an appeal by Brijesh Kumar Kesarwani against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which upheld an addition of Rs.1,08,48,372 to the assessee's income for the assessment year 2018-19. The assessee contested the addition, citing delays caused by the builder in the registry of the plot, which he argued denied him natural justice and fair play. However, before the tribunal could hear the case, the assessee opted for the Dispute Resolution Scheme-DTVSV 2024 and submitted a withdrawal application along with the necessary documentation, including Form no. 2, acknowledging the acceptance of his application under the scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471447 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KRISHNA SHARMA; ADDL
• Keywords: Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA No.337/LKW/2023 (Assessment Year: 2018-19) Brijesh Kumar Kesarwani 1259, Haiderganj, Faizabad, 224001. v. ITO-1 Faizabad- New, Uttar Pradesh. PAN:ANKPK0881G (Appellant) (Respondent) Appellant by: None Respondent by: Shri. Sanjeev Krishna Sharma, Addl CIT(DR) Date of hearing: 19 02 2025 Date of pronouncement: 19 03 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 31.08.2023, pertaining to the assessment year 2018-19. The assessee has raised the following grounds of appeal: - “1.Ld. CIT(A)-1, Lucknow erred on facts and in law in upholding the addition of Rs.1,08,48,372/-. 2. Ld. CIT(A)-1, Lucknow erred on facts and in law in not appreciating the fact that the assessee submitted that the delay in registry of plot was due to delay caused by the Builder. Therefore denied natural justice and fair play. 3. The order appealed against is contrary to facts, laws and principles of natural justice.” 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 18.02.2025 along with Form no. 2 is placed on ITA No.337/LKW/2023 Page 2 of 3 record. The relevant contents of the letter dated 18.02.2025 is reproduced as under: - “I, the Appellant in the above-mentioned appeal, writing to formally withdraw the appeal filed before the Hon'ble ITAT against order dated 31st Aug, 2023, bearing Appeal No. ITA 337/LKW/2023. The hearing of the said appeal is scheduled for 19th Feb, 2025. However, I had opted for the Dispute Resolution Scheme-DTVSV 2024 as per the provisions laid down under the scheme and have accordingly submitted an application for withdrawal of the appeal dated 31st Jan, 2025. A copy of the withdrawal application already submitted is enclosed herewith for your reference. Further, the Designated Authority has issued Form 2 under the DTVSV 2024 scheme dated 02nd Jan, 2025, acknowledging the acceptance of DTVSV 2024 application. A copy of the same is enclosed for your kind perusal. In the light of the above, I request the Hon'ble Tribunal to kindly consider this appeal as withdrawn. I shall comply with further formalities as may be required in this regard.” 3. The Learned Departmental Representative has no objection for withdrawal of the appeal. 4. In view of the facts discussed above, we 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 19/03/2025. Sd/- Sd/- [NIKHIL CHOUDHARY] [KUL BHARAT] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 19/03/2025 Vijay Pal Singh, (Sr. PS) ITA No.337/LKW/2023 Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy// Assistant Registrar "