ITO, SRIGANGANAGAR V. Shri Anupam Goyal, SRIGANGANAGAR

ITA 320/JODH/2013

• Counselvise Citation: 32023314 RSA 2013
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-12-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 10-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER ITA NO.320/JODH/2013 ASST. YEAR: 2009-10 INCOME TAX OFFICER, VS. SHRI ANUPAM GOYAL, WARD-1, 8-9, OFFICERS COLONY, SRIGANGANAGAR. NEAR TEEL PULI, SRIGANGANAGAR. (PAN: AITPG 9755 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.A. JOSHI, D.R. RESPONDENT BY : NONE DATE OF HEARING : 03.12.2013 DATE OF PRONOUNCEMENT : 09.12.2013 ORDER PER HARI OM MARATHA, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE FOR A.Y. 2009-10 IS DIR ECTED AGAINST THE ORDER OF LD. CIT(A), BIKANER DATED 22.02.2013. 2. THE SOLE GROUND RAISED IS AS UNDER :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) HAS ERRED IN:- 2 ITA NO.320/JODH/2013 A.Y. 2009-10 I) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS ERRED IN DIRECTING THE A.O. TO RESTRICT THE EST IMATED PRODUCTION OF BRICKS TO 56,25,000 AGAINST 1,56,53,200 ESTIMATED B Y THE A.O. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT T HE ASSESSEE, AS INDIVIDUAL, RUNS A BRICK-KILN AT SRIGAGANAGAR. FOR THIS YEAR, THE ASS ESSEE FILED HIS RETURN OF INCOME DECLARING TOTAL INCOME OF RS.1,49,185/-. THE ASSES SEE HAS SHOWN A TOTAL TURNOVER OF RS.74,99,916/- AND HAS DISCLOSED G.P. OF RS.11,6 2,575/- WHICH GIVES G.P. RATE OF 15.58%. THIS IS THE SECOND YEAR OF ASSESSEES B USINESS. IN THE FIRST YEAR THE ASSESSEE DISCLOSED TURNOVER OF RS.58,85,716/- GIVIN G A G.P. RATE OF 15.29%. THE A.O. DOUBTED THE PRODUCTION OF THE ASSESSEE AND, TH EREFORE, WITH REFERENCE TO VARIOUS ASPECTS LIKE PURCHASE OF MITTI (SAND) FROM WHICH BRICK IS PREPARED ETC., HE HAS ESTIMATED AND ENHANCED THE PRODUCTION OF BRICKS AT 1,65,56,000/- AND HAS WORKED OUT PROFIT THEREON AFTER REJECTING THE BOOKS OF ACCOUNT UNDER SECTION 145(3) OF THE ACT. THE ASSESSEE WENT BEFORE THE LD. CIT(A ) WHO HAS REDUCED THE ESTIMATED PRODUCTION TO RS.56,25,000/-. AGAINST THIS, BOTH T HE PARTIES CAME IN APPEAL BEFORE THE ITAT. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 27.08.2013. AT THE TIME OF HEARING, IT WAS BROUGHT TO THE NOTICE OF TH E BENCH THAT RELATED APPEAL BY THE REVENUE IS ALSO PENDING FOR HEARING. 3 ITA NO.320/JODH/2013 A.Y. 2009-10 4. THE LD. DEPARTMENTAL REPRESENTATIVE SHRI N.A. JO SHI APPEARED ON THAT DATE OF HEARING AND HE ALSO APPEARED IN THIS APPEAL AS W ELL. SINCE SIMILAR ISSUE WAS INVOLVED IN ASSESSEES APPEAL AND THIS BENCH HAS TR EATED THE ENTIRE ESTIMATION AS UNTENABLE IN THE EYES OF LAW, THEREFORE, IN VIEW OF THE JUDGMENT RENDERED IN ASSESSEES CASE BY ORDER DATED 30.08.2013 IN WHICH THE DECLARED RESULT OF THE ASSESSEE HAS BEEN UPHELD, THIS APPEAL BECOMES INFRU CTUOUS. ACCORDINGLY, WE DISMISS THIS APPEAL. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. (ORDER PRONOUNCED IN THE OPEN COURT ON 09.12.2013) SD/- SD/- (N.K. SAINI) (HARI OM MARATHA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH DECEMBER, 2013 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, JODHPUR BENCH, JODHPUR 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL, JODHPUR