Smt. Sunita Goyal, Panchkula V. ACIT, C-2(1), Chandigarh

ITA 210/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7859 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN JCIT
• Keywords: Unexplained investment
• Section: 69

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCHES, SMC CHANDIGARH .., ! BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA NO.210/CHD/2019 ASSESSMENT YEAR : 2009-10 SMT. SUNITA GOYAL #52,SECTOR-9 PANCHKULA, HARYANA ACIT, C - 2(1) CHANDIGARH PAN NO: ABVPD1080H APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT $ %! & DATE OF HEARING : 28/01/2020 '()*! & DATE OF PRONOUNCEMENT : 28/01/2020 '#/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 21/12/2018 OF LD. CIT(A)-1, CHANDIGARH. 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEA L: 1. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS ) HAS ERRED IN LAW AS WELL AS ON FACTS IN UPHOLDING THE ADDITION OF RS. 3,64,408/- FOR ALLEGE D UNEXPLAINED INVESTMENT IN JEWELLERY APPLYING THE PROVISIONS OF SECTION 69 WHICH ARE NOT APPLICABLE AND AS SUCH THE ORDER PASSED IS ARBITRARY AND UNJUSTIFIED. 2. THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS ) HAS UPHELD THE ADDITION IN UTTER DISREGARD OF THE DIRECTIONS OF THE HON'BLE ITAT AND AS SUCH THE ORDER PASSED IS ILLEGAL, ARBITRARY AND UNJUSTIFIED. 3. THAT THE ORDER OF THE LD. COMMISSIONER OF INCOM E TAX (APPEALS) IS ERRONEOUS, ARBITRARY, OPPOSED TO LAW AND FACTS OF THE CASE AND IS, THUS, UNTENABLE. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE HAS THE INSTRUCTIONS TO WITHDRAW THIS APPEAL AND FURNISHED THE APPLICATION WHICH READS AS UNDER: THE ABOVE APPEAL STANDS FIXED FOR HEARING TODAY T HE 28 TH OF JANUARY, 2020. BUT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPE AL AND AS SUCH IT IS PRAYED THAT PERMISSION BE GRANTED TO WITHDRAW THE APPEAL. 2 4. LD. DR DID NOT OBJECT IF THE APPEAL OF THE ASSES SEE IS DISMISSED. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 28/01/2020) SD/- .., ( N.K. SAINI) ! / VICE PRESIDENT AG DATE: 28/01/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE