Lokesh Kumar Garg, Delhi V. DCIT,Circle-38(1), New Delhi

ITA 9885/DEL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0431 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 30-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.9885/Del/2019 (ASSESSMENT YEAR 2013-14) Lokesh Kumar Garg, HIG Flat No.61 & 65, Pocket 13, Sector A-5, Narela, Delhi. PAN- ACTPG0400B Vs. DCIT, Circle-38(1), New Delhi (Appellant) (Respondent) Appellant By None Respondent by Shri S.N. Takhar, Sr.DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals), Delhi-13 [‘Ld. CIT(A)’, for short], dated 31.10.2019 for Assessment Year 2013-14. Grounds taken in this appeal of Assessee are as under: “1. The learned CIT (Appeal) was not justified in deciding the appeal ex- party for nonattendance without appreciating that the appellant was prevented from sufficient cause in not attending on the date of hearing. ITA No.9885/Del/2019 Lokesh Kumar Garg. vs. DCIT Page 2 of 4 2. The CIT (Appeal) was also not justified in deciding the appeal ex- party without examining the issues on merit. 3. That CIT (A) erred in not allowing additional evidence under Rule 46A of the IT Rules, 1962. 4. That on the fact and circumstances of the case AO erred in addition of Rs.6775186/- on account of bank transactions as well Hon’ble CIT(A) erred in law on not giving relief. 5. That it is a Settle position in law that claim is not made by the assesse in the return of income then it can still be considered by the Assessing Officer as well as the Appellate Authorities during the assessment proceedings or appellate proceedings provided the material is available on record. 6. That this Appellant further crave leave to adduce more material and/or amend, modify any of the grounds of Appeal if required necessary to do so.” (B) The assessee, vide letter dated 18.05.2022, submitted that the assessee has opted for Vivad se Vishwas Scheme, 2020 (“VSVS”, for short) and that the Designated Authority has already issued Form-5 under VSVS. A copy of Form-5 issued by the Designated Authority was also enclosed with the aforesaid letter; and the assessee applied for withdrawal of appeal. The ld. Senior Departmental Representative for Revenue submitted before us, at the time of hearing, that the appeal has become infructuous in view of the assessee opting for VSVS; and that the appeal may be dismissed as withdrawn. After due consideration and in view of the ITA No.9885/Del/2019 Lokesh Kumar Garg. vs. DCIT Page 3 of 4 foregoing, we are of the opinion that this appeal has become infructuous on account of aforesaid VSVS, and that this appeal may be treated as withdrawn on account of the aforesaid VSVS. Accordingly, this appeal having become infructuous, is treated as withdrawn and is hereby dismissed. (B.1) Before we part, we hereby clarify, by way of abundant caution, that if for some reason the disputes under this appeal before us are not settled under the aforesaid VSVS, 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 orally on 5 th July, 2022 in Open Court. Now this order in writing is signed today on 05.07.2022. Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05.07.2022 Prabhat