SHRI SUNIL BABOO AGGARWAL, BHILAI V. INCOME TAX OFFICER, WARD 1(3), BHILAI

ITA 24/RPR/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0451 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 03-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण य यपी य यपी य यपी य यपी र यपुर र यपुरर यपुर र यपुर IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 24/RPR/2019 नधा रण वष / Assessment Year : 2013-14 Shri Sunil Baboo Agarwal Prop. Adarsh Service Station, GE Road, Supela Bhilai PAN : ACGPA6891H .......अपीलाथ / Appellant बनाम / V/s. Income Tax Officer, 1(3), Bhilai ...... यथ / Respondent Assessee by : None Revenue by : Shri G. N. Singh स ु नवाई क तार ख / Date of Hearing : 10.06.2022 घोषणा क तार ख / Date of Pronouncement : 10.06.2022 आदेश आदेशआदेश आदेश / ORDER PER RATHOD KAMLESH JAYANTBHAI, AM: This appeal is filed by the assessee aggrieved from the order of the Commissioner of Income Tax (Appeal)-II, Raipur (CG) [Here in after 2 ITA No. 24/RPR/2019 A.Y.2013-14 referred as Ld. CIT(A)] for the assessment year 2013-14 dated 16.11.2018. 2. Before us the assessee has assailed the impugned order on the following grounds of appeal: “1.That, the ld. CIT(A) has erred in sustaining disallowance of Rs. 75000/- out of vehicle & telephone expenses on account of personal use which was made by ld. AO without any proof or substantiation. 2. That, the Ld. CIT(A) has erred in sustaining addition of Rs. 1000000/- on account of deemed divided rejecting additional evidence and personal balance sheet filed by the assessee during appeal proceedings ignoring the fact that the addition was made by ld. AO without affording reasonable opportunity or prior intimation. 3. That the Appellant reserves the right to amend, alter or submit fresh grounds at the time of hearing of appeal case.” 3. In this case, the appeal was heard ex-party on 07.06.2022. The assessee has filed an application dated 07.06.2022 stating that he has filed an application under VSVS Scheme. This fact was brought to us after hearing of the appeal ex-party. Since, this fact placed before us the matter released for clarification and placed before Bench on 10 th June, 2022 again. 4. When the appeal called for hearing on 10 th June, 2022, none appeared on behalf of the assessee. But based on application dated 3 ITA No. 24/RPR/2019 A.Y.2013-14 07.06.2022 stating that the assessee has decided to settle the dispute under the Vivad Se Viswas Scheme 2020 and therefore, requested to dispose of this appeal accordingly. Even the order for full and final settlement of tax arrears in the form no. 5 is placed on record. In the light of the stated facts assessee the appeal of the assessee is required to be disposed as withdrawn. 5. The Ld Departmental Representative did not controvert the aforesaid factual position as stated before us. 6. In view of the above, we dismiss the appeal as withdrawn. 7. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in open court on 10 th June, 2022. Sd/- Sd/- RAVISH SOOD RATHOD KAMLESH JAYANTBHAI JUDICIAL MEMBER ACCOUNTANT MEMBER रायप ु र/ RAIPUR ; #दनांक / Dated : 10 th June, 2022 Ganesh Kumar आदेश क त'ल(प अ)े(षत / Copy of the Order forwarded to : 4 ITA No. 24/RPR/2019 A.Y.2013-14 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The CIT(Appeals)-1, Raipur (C.G) 4. The Pr. CIT-1, Raipur (C.G) 5. (वभागीय त न,ध, आयकर अपील य अ,धकरण,रायप ु र ब-च, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, नजी स,चव / Private Secretary आयकर अपील य अ,धकरण, रायप ु र / ITAT, Raipur. 5 ITA No. 24/RPR/2019 A.Y.2013-14 Date 1 Draft dictated on Sr.PS/PS 2 Draft placed before author Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order