Gurcharan Singh Bhatia, Delhi V. ACIT, Circle-50(1), New Delhi

ITA 228/DEL/2020

AI Insights

The case involves an appeal by Gurcharan Singh Bhatia against the order of the CIT(A)-42, Delhi, which sustained various additions to the assessee's income for the assessment year 2015-16. The primary grievances included the addition of expenses not claimed in the profit and loss account and other business promotion expenses. The assessee contested these additions on grounds of them being against the facts of the case and principles of natural justice, as they were made without proper opportunity for the assessee to present his case. However, before the tribunal could adjudicate on these issues, the assessee withdrew the appeal, having opted for the VSVS, as evidenced by the submission of Form No. 3.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 131053 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-11-2022
• Assessment Year: misc
• Appeal Filed On: 12-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 228/Del/2020: Asstt. Year : 2015-16 Gurcharan Singh Bhatia, I-289, Narina Vihar, New Delhi Vs ACIT, Circle-50(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHPB5153G Assessee by : Sh. None Revenue by : Sh. Shri Abhishek Kumar, Sr. DR Date of Hearing: 18.11.2022 Date of Pronouncement: 18.11.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. The present appeal has been filed by the assessee against the order of the ld. CIT(A)-42, Delhi dated 30.11.2019. 2. The assessee has raised the following grounds of appeal:- “1. The order passed by ACIT and sustained by CIT was against the facts of the case and bad in law. 2. CIT [A] erred to sustain addition of Rs.309000/- expenses which were not claimed by assessee in p&l account. 3. The CIT[A] did not adjudicate ground no 3 i.e. "The JCIT erred by giving directions U/S 144A first proviso to give any directions which were prejudicial to assessee without affording any opportunity and consequent following of such direction by AO as those were in defiance of Page | 2 provisions of section 144A,therefore, addition of Rs.3959000 /- on disallowance of expenses was against the principles of natural justice i.e. without providing any opportunity, deserves to be deleted." 4. The CIT[A] erred in law and in the circumstances of the case to sustain addition of an amount of Rs. 2500000/- &[ Rs.309000/-(not claimed as expense)] and paid to CPL auto and by ignoring statement recorded u/s 131 & Rs. 250000 paid to ARTI JAIN as business promotion expenses and Rs.650000 paid to Barkha jain,& Rs. 250000 paid to Subhash Kausal. as selling and marketing expenses without considering that expenses were incurred for the purpose of the business and without providing proper opportunity, and against the facts and evidences on record.” 3. We have gone through the letter filed on 27.09.2022 withdrawing the appeal of the Assessee on the grounds that the Assessee has opted for VSVS. The Assessee has attached Form No. 3 issued by the Pr. CIT-10, Delhi dated 17.12.2020. The detail of the payment or form 5 has not been submitted before us. Since the appeal of the Assessee is being dismissed based on Form No. 3 the revenue may examine the form No. 5 or collect the disputed demand as per the provisions of the Act. 4. In the result the appeal of the Assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 18/11/2022. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 18/11/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent