SHRI TRILOK CHAND SAWLA, Jaipur V. ACIT, Kota

ITA 178/JPR/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 5195 (ITAT-JAIPUR)
• Duration Of Justice: 4 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 27-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S KOTHARI CIT DR DHK
• Assessee Lawyers: S L PODDAR
• Section: 143(3); 263

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF;D LN L; DS LE{K BEFORE:SHRI BHAGCHAND, AM & SHRI LALIET KUMAR, J M VK;DJ VIHY LA-@ ITA NO. 178/JP/2012 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08 SHRI TRILOK CHAND SAWLA PROP.: M/S. SAWLA TRADERS RAMGANJMANDI, KOTA CUKE VS. THE ACIT CIRCLE- 1 KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ADGPS 7104 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L. PODDAR, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY : SHRI D.S. KOTHARI, CIT -DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17/08/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 17 /08/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORD ER OF THE LD. CIT, KOTA DATED 01-02-2012 FOR THE ASSESSMENT YEAR 2007 -08 RAISING THEREIN FOLLOWING GROUNDS OF APPEAL. 1. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE THE ORDER PASSED BY THE LD. CIT, KOTA IS ILLEGAL AN D VOID AB INITIO . ITA NO.178/JP/2012 SHRI TRILOK CHAND SAWLA VS. ACIT, CIRCLE- 1, KOTA . 2 2. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT HAS ERRED IN PASSING THE ORDER U/S 263 OF I.T. ACT, 1961 ON THE GROUNDS WHICH ARE NOT PREJUDICIAL TO THE INTEREST OF THE REVENUE OR ERRON EOUS. 3. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT, KOTA HAS WRONGLY SET ASIDE THE ORDER O F THE ASSESSING OFFICER U/S 143(3) OF THE I.T. ACT, 1961 WHICH WAS PASSED AFTER MAKING ELABORATE ENQUIRIES AND DETAILE D INVESTIGATION DURING THE ASSESSMENT PROCEEDINGS REG ARDING ALL ISSUES ON THE BASIS OF WHICH THE LD. CIT HAS PA SSED THE ORDER U/S 263 OF THE I.T. ACT, 1061 4. THE ASSESSEE CRAVES YOUR INDULGENCE TO ADD AMEND OR ALTER ALL OR ANY GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING. 2.1 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. DURING THE COURSE OF HEARING, THE LD. AR OF THE ASSESSEE HAS NOT PRESSED THESE GROUNDS OF APPEAL FO R WHICH THE LD. DR HAS NO OBJECTION. HENCE, THE SAME ARE DISMISSED BEING N OT PRESSED. ITA NO.178/JP/2012 SHRI TRILOK CHAND SAWLA VS. ACIT, CIRCLE- 1, KOTA . 3 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED BEING NOT PRESSED AS PRONOUNCED IN THE OPEN COURT ON 17 - 08-2016. SD/- SD/- YFYR DQEKJ HKKXPUN (LALIET KUMAR) (BHAGCHAND ) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 17 /08/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI TRILOK CHAND SAWLA, KOTA 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE- 1, KOTA 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 178/JP/2012) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR