DHARAMVEER SINGH ,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

(A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-IV, Kanpur, [“Ld. CIT(A)”, for short], dated 04.10.2018 for Assessment Year 2014-15. Grounds taken in this appeal of Assessee are as under:

“1. On the facts and circumstances of the case and in law the CIT(A) erred in confirming addition to the extent of Rs. 4,10,97,210/- out of addition of Rs. 10,84,83,340/- made by the assessing officer on account of alleged Page 1 of 4

ITA No.- 7642/Del/2018 Dharamveer Singh unaccounted income/profit from sale of soil. On the facts and circumstances of the case and in law, then CIT(A) ought to have deleted the entire addition of Rs. 10,84,83,340/- made by the assessing officer. 2. The appellant craves leave to add one or more ground of appeal or to alter / modify the existing ground before or at the time of hearing of appeal.”

(B) At the time of hearing, we took notice of letter filed by assessee Sh. Dharamveer Singh, informing that he has opted for the Direct Tax Vivad Se Vishwas Act, 2020 (“VSVS”, for short); and further, that Department has accepted the same. We have also perused Form-3 dated 12/04/2021, issued by the Designated Authority under the aforesaid VSVS, copy whereof was filed by the assessee alongwith the aforesaid letter. In this letter it has been intimated from the assessee’s side that the declaration filed by assessee under Vivad Se Vishwas Scheme, 2020 (“VSVS”, for short) has been accepted by Revenue; and further, that Form 3 has also already been issued by designated authority. In view of this, the learned Senior Departmental Representative (“Ld. Sr. DR”, for short) submitted before us that this appeal may be treated as withdrawn, and may be dismissed on account of the aforesaid VSVS. After due consideration, and in view of the foregoing; we treat this appeal as withdrawn on account of the aforesaid VSVS. Accordingly, this appeal is dismissed.

(B.1) Before we part, we hereby clarify, by way of abundant caution, that if the disputes under this appeal are not fully settled under VSVS, then the assessee will be at liberty to approach ITAT for restoration of this appeal in accordance with law.

(C) In the result, both appeals are dismissed.

ITA No.- 7642/Del/2018 Dharamveer Singh This order was already pronounced on 15th September, 2021 in Open Court, in the absence of any representative from assessee’s side, but in the presence of Ld. Sr. DR; after conclusion of the hearing. Now, this written order is signed today on 16/09/2021.