SHRI SUNIL BABOO AGGARWAL,BHILAI vs. INCOME TAX OFFICER, WARD 1(3), BHILAI
What did the Tribunal hold?
The Tribunal noted that the assessee had decided to settle the dispute under the Vivad Se Viswas Scheme and had provided the settlement order. Therefore, the appeal was to be disposed of as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. The assessee later filed an application stating they had opted for the Vivad Se Viswas Scheme and requested the appeal be disposed of accordingly.
What were the issues?
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme for dispute resolution.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI RATHOD KAMLESH JAYANTBHAI
आदेश आदेश / ORDER आदेश आदेश
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 referred as Ld. CIT(A)] for the assessment year 2013-14 dated 16.11.2018.
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.”
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 10th June, 2022 again.
When the appeal called for hearing on 10th June, 2022, none 4. appeared on behalf of the assessee. But based on application dated 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.
The Ld Departmental Representative did not controvert the aforesaid factual position as stated before us.
In view of the above, we dismiss the appeal as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in open court on 10th June, 2022.
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