The Income-tax Officer, Jammu V. Smt. Shilpa Gulla, Jammu

ITA 291/ASR/2012

• Counselvise Citation: 29120914 RSA 2012
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-12-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 06-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 69; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NOS. 290 & 291(ASR)/2012 ASSESSMENT YEAR:2004-05 PAN : INCOME TAX OFFICER, VS. SMT. SHILPA GULLA, WARD-2(3), JAMMU. 51/3, PATOLI, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. TARSEM LAL, DR RESPONDENT BY:NONE DATE OF HEARING:22/10/2012 DATE OF PRONOUNCEMENT:22/10/2012 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT APPEALS AGAINST THE IMPUGNED ORDERS OF CIT(A), JAMMU, EACH DATED 05.04.2012 & 09 .04.2012 RELATING TO ASSESSMENT YEAR 2004-05. 2. IN ITA NO.290(ASR)/2012, THE REVENUE HAS RAISED FOLLOWING GROUNDS OF APPEAL: SUGGESTED GROUNDS OF APPEAL IN THE CASE OF SMT. SH ILPA GULLA, 51/3, PATOLI, JAMMU FOR THE ASSESSMENT YEAR 2004-05 . ITA NOS. 290 & 291(ASR)/2012 2 1. ON THE FACTS AND CIRCUMSTANCES WHETHER THE LD. CIT( A) WAS RIGHT IN DELETING THE ADDITION MADE U/S 69 OF THE I NCOME TAX ACT, 1961 WHEN THE BEST JUDGMENT ASSESSMENT HAS BEE N MADE U/S 144 OF THE INCOME-TAX ACT, 1961. 2. ON THE FACTS AND CIRCUMSTANCES WHETHER THE LD. CIT( A) WAS RIGHT IN DELETING THE ADDITION MADE U/S 69 OF THE I NCOME TAX ACT, 1961 WHEN THE ASSESSEE HAS FAILED TO APPEAR & FILE DOCUMENTARY EVIDENCES IN SUPPORT OF HR CONTENTIONS, INSPITE OF REASONABLE OPPORTUNITY GIVEN WHILE RECORDING HERE S TATEMENT. 3. THE APPLICANT CRAVES TO AMEND OR ADD ANY ONE OR MOR E GROUNDS OF APPEAL. 3. IN ITA NO.291(ASR)/2012, THE REVENUE HAS RAISED FOLLOWING GROUNDS OF APPEAL: SUGGESTED GROUNDS OF APPEAL IN THE CASE OF SMT. SH ILPA GULLA, 51/3, PATOLI, JAMMU FOR THE ASSESSMENT YEAR 2004-05 . 1. ON THE FACTS AND CIRCUMSTANCES WHETHER THE LD. C IT(A) WAS RIGHT IN DELETING THE PENALTY IMPOSED U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961 WHEN THE BASE ON WHICH THE PEN ALTY HAS BEEN DELETED HAS NOT BEEN ACCEPTED AND APPEAL IS FI LED AGAINST THE QUANTUM ADDITION. 2. THE APPLICANT CRAVES TO AMEND OR ADD ANY ONE OR MORE GROUNDS OF APPEAL. 4. THE REVENUE HAS FILED THE AFORESAID APPEALS BY R AISING SUGGESTED GROUNDS OF APPEAL, WHICH ARE NOT PERMISSIBLE UNDER THE PROVISIONS OF LAW. 5. THE C.I.T. JAMMU HAS AUTHORIZED THE ITO WARD -2( 3), JAMMU TO FILE APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL, A MRITSAR BENCH, AMRITSAR, AGAINST THE IMPUGNED ORDERS OF THE LD. CI T(A). BUT HE HAS FILED THE PRESENT APPEALS AGAINST THE IMPUGNED ORDERS BY RAISING SUGGESTED ITA NOS. 290 & 291(ASR)/2012 3 GROUNDS OF APPEALS. THE APPEALS BEFORE THIS BENCH S HOULD BE FILED BY RAISING GROUNDS OF APPEAL WHICH ARISE FROM THE ORDERS OF TH E LD. CIT(A) BUT NOT SUGGESTED GROUNDS OF APPEALS, AS WE HAVE REPRODUCED ABOVE. 6. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASES, WE ARE OF THE VIEW THAT BOTH THE APPEALS ARE DEFECTIVE AND ARE DISMISSED BEING DEFECTIVE APPEALS WITH THE LIBERTY TO THE REVENUE T O FILE GROUNDS OF APPEALS ( NOT SUGGESTED GROUNDS OF APPEALS) AND IF SO ADVISE, CAN FILE APPLICATION FOR RECALL OF THIS ORDER UNDER THE LAW. ACCORDINGLY, BO TH THE APPEALS ARE DISMISSED BEING DEFECTIVE, IN LIMINE. 7. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22ND OCTOBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 ND . OCTOBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SMT. SHILPA GULL, JAMMU. 2. THE ITO WARD 2(3), JAMMU. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR)