DCIT-CIRCLE-4, Nagpur V. SMT SAROJ W/O RAMESH RANDER, Nagpur

ITA 368/NAG/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93423 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 15-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R NINAWE

Judgement Text

1 ITA NO. 368/NAG/2013 & ITA NO. 370/NAG/20124 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NOS. 368/NAG/2013 ASSESSMENT YEAR : 2010 - 11. I.T.A. NO. 370/NAG/2014 ASSESSMENT YEAR : 2011 - 12. DY. COMMISSIONER OF INCOME - TAX, SMT. SAROJ RAMESH RANDER, CIRCLE - 4, NAGPUR. V/S. C/O RANDER GROUP, SARVODAYA CLOTH MARKET, GANDHIBAGH, NAGPUR. PAN AAKPRO537M (APPELLANT) RESPONDENT. APPELLANT BY : SHRI A.R. NINAWE. RESPONDENT BY : SHRI VIJAY CHA NDAK. DATE OF HEARING : 22 - 05 - 2015 DATE OF PRONOUNCEMENT : 30 TH JUNE, 2015. O R D E R PER SHRI SHAMIN YAHYA, A.M . THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF LEARNED CIT(APPEALS) FOR ASSESSMENT YEARS 2010 - 11 AND 2011 - 12 IN THE CASE OF THE SAME ASSESSEE. SINCE THE ISSUES ARE COMMON, T HE APPEALS WERE HEARD TOGETHER, TH ESE HAVE BEEN CONSOLIDATED AND DISPOSED OF BY THIS COMMON ORDER. 2 ITA NO. 368/NAG/2013 & ITA NO. 370/NAG/20124 2. AT THE OUTSET, LEARNED COUNSEL OF THE ASSESSEE IN THIS CASE SUBMITTED THAT THE ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY SEVERAL DECISIONS OF THE TRIBUNAL AND ON IDENTICAL ISSUE IN ASSESSEES OWN CASE. THIS CASE PERTAINS TO ESTIMATION OF GROSS PROFIT BY THE ASSESSING OFFICER UPON REJECTION OF BOOKS OF THE ASSESSEE. WE FIND THAT THE RE A SONING ADOPTED BY THE ASSESSING OFFICER AND THE RELIEF GIVEN BY THE LEARNED CIT(APPEALS) HAD THE SAME REASONING AS IN ASSES SEES OWN CASE FOR EARLIER YEARS. SIMILAR SUCH CASE WAS ADJUDICATED BY US IN THE CASE OF THE SAME ASSESSEE IN ITA N O. 114/NAG/2013 FOR ASSESSMENT YEAR 2009 - 10 VIDE ORDER DATED 20 TH MAY, 2015 WHEREIN THE APPEAL FILED BY THE REVENUE WAS DISMISSED HOLDING A S UNDER: 5. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS AND PERUSED THE RECORDS. WE FIND THAT THE ASSESSING OFFICER HAS NOT FOUND ANY DEFECTS IN THE BOOKS OF ACCOUNT. HE HAS REJECTED THE BOOKS OF ACCOUNT OF THE ASSESSEE ONLY BY COMPARING THE GROSS P ROFIT RATIO OF THE CURRENT YEAR WITH THAT ASSESSED IN EARLIER YEARS. THE GROSS PROFIT AS ASSESSED BY THE ASSESSING OFFICER IN EARLIER YEARS HAS NOT BEEN SUSTAINED BY THE APPELLATE AUTHORITY. HENCE IT CANNOT BE SAID THAT THE BENCH MARK ADOPTED BY THE ASS ESSING OFFICER FOR COMPARING THE GROSS PROFIT OR ASSESSING THE GROSS PROFIT IS SUSTAINABLE. IN ASSESSEES OWN CASE THE ITAT FOR ASSESSMENT YEAR 2007 - 08 IN SIMILAR CIRCUMSTANCES HAD UPHELD THE ORDER OF LEARNED CIT(APPEALS). SINCE IN ASSESSEES OWN CASE SIMILAR ADDITION MADE BY THE ASSESSING OFFICER WAS DELETED BY THE CIT(APPEALS) AND THE SAME WAS UPHELD BY THE ITAT, WE FIND THAT DOCTRINE OF STARE D ECESIS MANDATES THAT WE FOLLOW THE PRECEDENT AND UPHOLD THE ORDER OF LEARNED CIT(APPEALS) SINCE THE FACT S ARE IDENTICAL. FOLLOWING THE ABOVE DECISION, WE UPHOLD THE ORDER OF LEARNED CIT(APPEALS). SINCE THE FACTS ARE IDENTICAL, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF LEARNED CIT(APPEALS). ACCORDINGLY WE UPHOLD THE SAME. 3 ITA NO. 368/NAG/2013 & ITA NO. 370/NAG/20124 3. BEFORE PARTING WE MAY ADD THAT THE A.O. HAS NOT BROUGHT ANY COGENT MATERIAL ON RECORD FOR EXAMPLE, BY WAY OF GROSS PROFIT PREVAILING IN SIMILAR BUSINESS , TO BUTT RESS HIS CLAIM THAT GROSS PROFIT IS LOW. HE HAS ONLY COMPARED WITH HIS EARLIER ASSESSMENTS WHICH WERE DELETED BY APPELLA TE ORDER. 4 . IN THE RESULT, APPEALS FILED BY THE REVENUE STAND DISMISSED. ORDER PRONOUNCED ON THIS 30 TH DAY OF JUNE, 2015 SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. NAGPUR, DATED: 30 TH JUNE, 2015. COPY O F ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE