RAGHUVEER SINGH KHANGAROT, Jaipur V. ACIT, Jaipur

ITA 213/JPR/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7495 (ITAT-JAIPUR)
• Duration Of Justice: 4 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 02-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P MEENA
• Assessee Lawyers: K L MOOLCHANDAN I
• Section: 271(1)(c)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 213/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 RAGHUVEER SINGH KHANGAROT, S/O- SHRI PHOOL SINGH KHANGAROT, 12-A, JATAM LO DHANI, SANJHARIA, SANGANER, JAIPUR. CUKE VS. D.C.I.T., CIRCLE-7, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AYZPK 0320 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI K.L. MOOLCHANDANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 25/07/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT :25/07/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A)-3, JAIPUR DATED 22/12/2014 FOR THE A.Y. 2010-11 IN THE MATTER OF IMPOSITION OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. AT THE OUTSET, THEN LD AR OF THE ASSESSEE HAS PLACED ON RECORD THE ORDER PASSED BY THE TRIBUNAL IN QUANTUM APPEAL DATED 25/03/2019 WHEREIN ADDITION ON ACCOUNT OF UNEXPLAINED DEPOSIT OF RS. 39,59,443/- WAS RESTORED BY THE TRIBUNAL TO THE FILE OF A.O.. ITA 213/JP/2015 RAGHUVEER SINGH KHANGAROT VS. DCIT 2 3. WE HAD CAREFULLY GONE THROUGH THE ORDER OF THE TRIBUNAL DATED 25/03/2019 WHEREIN THE MATTER WAS RESTORED BACK TO THE A.O. FOR DECIDING AFRESH. THE MATTER IS STILL PENDING BEFORE THE A.O., THEREFORE, IN ALL FAIRNESS, THE PENALTY IMPOSED WITH RESPECT TO THE VERY SAME ADDITION IS ALSO RESTORED BACK TO THE A.O. FOR DECIDING AFRESH IN TERMS OF THE QUANTUM ORDER PASSED BY THE TRIBUNAL DATED 25/3/2019. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25 TH JULY, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAGHUVEER SINGH KHANGAROT, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CIRCLE-7, JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 213/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR