ITO WARD 3, Karnal V. Manoj Kumar Chabra, Karnal

ITA 2830/DEL/2019

AI Insights

The case involves an appeal by the Income Tax Officer (ITO), Ward-3, Karnal against Sh. Manoj Kumar Chhabra, the proprietor of M/s. Anmol Trading Company. The appeal was directed against the order of the CIT(A)-Karnal, which itself arose from an assessment order passed under section 143(3) of the Income Tax Act, 1961 by the ITO. The primary contention in the appeal was related to the assessment for the assessment year 2015-16. During the proceedings, the assessee's representative did not appear despite multiple notices, but a submission was made that the assessee had opted for the VSVS, which was accepted by the court.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113797 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 08-05-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 01-04-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2830/Del/2019, A.Y. 2015-16 ITO, Ward-3, KArnal Vs. Sh. Manoj Kumar Chhabra Prop. M/s. Anmol Trading Company, Ram Nagar, Karnal PAN : AANPC3341D Assessee by None Revenue by Ms. Kriti Sankratyayan, Sr. DR Date of hearing: 09.05.2023 Date of Pronouncement: 09.05.2023 ORDER Per Anubhav Sharma, JM : The appeal is preferred by the Revenue against the order dated 31.01.2019 of CIT(A)-Karnal (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No. IT/222/E/KNL/2017-18 arising out of an appeal before it against the assessment order dated 28.12.2017 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-3, Karnal (hereinafter referred as the Ld. AO). 2. Heard and perused the record. 3. At the time of hearing, non-appeared for the assessee in spite of notices being issued on several occasions. The record shows that by post assessee has 2830.Del.2019 Manoj Kumar Chhabra 2 made a submission that he has opted for Vivad se Vishwashh Scheme. Copy of Form 5 under the VSVS Acct of 2020 for the present appeal has been enclosed. Same could not be disputed. Appeal is dismissed withdrawn. Order pronounced in the open court on 9 th May, 2023. Sd/- Sd/- (ANIL CHATURVEDI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-09.05.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI