The Income-tax Officer, Jalandhar V. Sh. Charanjit Singh Kanwar, Kartarpur

ITA 322/ASR/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63501 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: Y K SUD

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. NO.322(ASR)/2012 ASSESSMENT YEAR:2009-2010 PAN :AESPK0243K INCOME TAX OFFICER, VS. SH. CHARANJIT SINGH KANWAR , WARD IV(2), JALANDHAR. THE FORT, KARTARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. AMRIK CHAND, DR RESPONDENT BY:SH. Y.K. SUD, CA DATE OF HEARING:19/09/2012 DATE OF PRONOUNCEMENT:19/09/2012 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER OF THE CIT(A), JALANDHAR, DATED 15.05.2012 FOR THE ASSESSMENT YEAR 2009- 2010 ON THE FOLLOWING GROUNDS: 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E, THE LD. CIT(A) HAS ERRED IN LAW IN DELETING THE ADDITION OF RS.45,00,000/- MADE BY THE ASSESSING OFFICER BY DIS ALLOWING EXPENDITURE INCURRED FOR PERFORMANCE OF THE AKHAND PATH. 2. WHILE DOING SO, THE ADDITION OF RS.45,00,000/- T HE LD. CIT(A) HAS FAILED TO APPRECIATE THAT THE ABOVE ADDITION W AS MADE BY THE AO BY POINTING OUT SPECIFIED DEFECTS IN RESPECT OF WHICH NO ITA NO.322(ASR)/2012 2 SATISFACTORY EXPLANATION WAS RENDERED BY ASSESSEE D URING THE COURSE OF ASSESSMENT PROCEEDINGS. 3. IT IS PRAYED THAT THE ORDER OF THE LD. CIT(A) B E SET ASIDE AND THAT OF THE A.O. RESTORED. 4. THE APPELLANT REQUESTS FOR LEAVE TO ADD OR AMEND OR ALTER THE GROUNDS OF APPEALS BEFORE THE APPEAL IS HEARD AND D ISPOSED OF. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE, SH. Y.K. SUD, STATED THAT THE ISSUE IN DISPUTE HAS ALREADY BEEN D ECIDED BY THIS BENCH IN ASSESSEES OWN CASE IN ITA NOS.382 & 385(ASR)/2011 FOR THE ASSESSMENT YEARS 2007-08 & 2007-09, IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE, VIDE ORDER DATED 20 TH MARCH, 2012. HE HAS ALSO FILED A COPY OF ORDER DAT ED 20 TH MARCH, 2012. BUT THE LD. DR RELIED UPON THE ORDER PASSED BY THE A.O. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL AVAILABLE WITH US. WE ARE OF THE VIEW THAT EXACTLY IDENTICAL ISSUE HAS ALREADY BEEN DECIDED IN FAVOUR OF THE ASSESSEE BY THE DECIS ION OF THIS BENCH, DATED 20 TH MARCH, 2012 IN ASSESSEES OWN CASE IN ITA NOS. 382 & 385 (ASR)/2011. WE FIND THAT THE LD. CIT(A) HAS ALSO ALLOWED THE AP PEAL OF THE ASSESSEE BY FOLLOWING THE AFORESAID DECISION OF THE TRIBUNAL DA TED 20 TH MARCH, 2012. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES DISCUSS ED ABOVE, WE ARE OF THE CONSIDERED OPINION THAT NO INTERFERENCE IS REQUIRED IN THE WELL REASONED ORDER PASSED BY THE LD. FIRST APPELLATE AUTHORITY, WHO HAS DECIDED THE ISSUE IN ITA NO.322(ASR)/2012 3 FAVOUR OF THE ASSESSEE AND DELETED THE ADDITION IN DISPUTE. THEREFORE, WE UPHOLD THE ORDER OF THE SAME BY DISMISSING THE APPE AL FILED BY THE REVENUE. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19TH SEPTEMBER, 2012. SD-/ SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19TH SEPTEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. CHARANJIT SINGH KANWAR, THE FORT, KARTARPUR. 2. THE ITO IV(2), JALANDHAR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.