Rahul Kumar Goyal, Muzaffarnagar V. ITO, Muzaffarnagar

ITA 3547/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7999 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 05-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 148

Judgement Text

ITA NO:-3547/DEL/2017 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: F: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:-3547/DEL/2017 ( ASSESSMENT YEAR: 2009-10 RAHUL KUMAR GOYAL, 71, ANKITVIHAR, PACHENDA ROAD, MUZAFFARNAGAR VS . THE INCOME TAX OFFICER, WARD-2(2), MUZAFFARNAGAR, APPELLANT RESPONDENT PAN NO:AHDPG7354F ASSESSEE BY : NONE REVENUE BY : SMT. SUSHMA SINGH, CIT DR PER ANADEENATHMISSHRA, AM (A) THIS APPEAL BY ASSESSEE IS FILED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), MUZAFFARNAGAR, [LD. CIT(A), FOR SHORT], DATED 24.03.2017 FOR ASSESSMENT YEAR 2009-10. GROUNDS TAKEN IN THIS APP EAL OF ASSESSEE ARE AS UNDER: 1. THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ORDER OF THE ASSESSING OFFICER BY CONFIRMING THE ADDITION OF RS. 3,62,330/ - AS AGAINST RETURNED INCOME OF RS. 116720 AND AGRICULTURAL INCO ME OF RS. 150000 DECLARED BY THE APPELLANT. 2. THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ORDER OF THE AO FOR THE INITIATION OF PROCEEDINGS U/S 148 AND NOT DISPOSING THE SAME IN THE LIGHT OF OTHER RELIEF ALLOWED. 3. THE LD. CIT(A) HAS ERRED IN CONFIRMING ADDITION OF RS. 40,680 ON ACCOUNT OF NEGATIVE CASH ON 12.09.2008 ON ACCOUNT O F NOT ACCEPTING THE OPENING CASH IN HAND OF RS. 50,000. 4. THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE ADDI TION OF RS. 171650 ON ACCOUNT OF PURCHASE OF LAND ON 3.10.2008. 5. THE LD. CIT(A) HAS ERRED IN CONFIRMING THE AGRICULT URAL INCOME OF RS. ITA NO:-3547/DEL/2017 PAGE 2 OF 3 150000 DECLARED BY THE APPELLANT AND ASSESSED BY TH E AO AS INCOME FROM OTHER SOURCES. 6. THE ORDER OF THE LD. CIT(A) IS AGAINST LAW AND FACT S OF THE CASE. (B) AT THE TIME OF HEARING, WE TOOK NOTICE OF LETTER D ATED 20.03.2021 FILED BY SRI ANIL JAIN, ADVOCATE. IN THIS LETTER IT HAS BEEN INTIMATED FROM THE ASSESSEES SIDE THAT THE APPELLANT HAD ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME, 2020 (VSVS, FOR SHORT) AND AS SUCH THE APPEAL FILED IS WITHDRAWN. IN VIEW OF THIS, THE LE ARNED COMMISSIONER OF INCOME TAX (DEPARTMENTAL REPRESENTATIVE)[LD. CIT. (DR), FOR SHORT] SUBMITTED BEFORE US THAT THIS APPEAL MAY BE TREATED AS WITHDRAWN AND MAY BE DISMI SSED ON ACCOUNT OF THE AFORESAID VSVS. AFTER DUE CONSIDERATION AND IN VIEW OF THE FO REGOING; WE TREAT THIS APPEAL AS WITHDRAWN ON ACCOUNT OF THE AFORESAID VSVS. ACCORDI NGLY, THIS APPEAL IS DISMISSED. (B.1) BEFORE WE PART, WE HEREBY CLARIFY, BY WAY O F ABUNDANT CAUTION, THAT IF FOR SOME REASON THE DISPUTES UNDER THIS APPEAL BEFORE U S ARE NOT SETTLED UNDER THE AFORESAIDVSVS, THEN THE ASSESSEE WILL BE AT LIBERTY TO APPROACH ITAT FOR RESTORATION OF THIS APPEAL, IN ACCORDANCE WITH LAW. (C) IN THE RESULT, THIS APPEAL IS DISMISSED. THIS ORDER WAS ALREADY PRONOUNCED ON 24 TH MARCH, 2021 IN OPEN COURT, IN THE ABSENCE OF ANY REPRESENTATIVE FROM ASSESSEES SIDE, BUT IN THE PRESENCE OF CIT (DR); AFTER CONCLUSION OF THE HEARING. SD/- SD/- (KULDIP SINGH) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24/03/2021 SH ITA NO:-3547/DEL/2017 PAGE 3 OF 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED 24.03.2021 DRAFT PLACED BEFORE AUTHOR 24.03.2021 APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE .03.2021