VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK L NL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M VK;DJ VIHY LA- @ ITA NO. 39/JP/2014 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 THE ACIT, CIRCLE-2, AJMER. CUKE VS. LATE SHRI OM PRAKASH GOYAL (THROUGH LEGAL HEIR- SMT. NIRMALA GOYAL), PROP. M/S OMNI PALACE, JAIPUR ROAD, AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAQPG8361C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI NIKHILESH KATARIA (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.R. MEENA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 14/11/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 10/01/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST ORDE R DATED 04.12.2013 OF CIT (A) FOR THE ASSESSMENT YEAR 2008- 09.THE REVENUE HAS RAISED THE FOLLOWING GROUNDS:- IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT(A), AJMER HAS ERRED IN: 1. DELETING THE ADDITION OF RS. 60,00,000/- MADE BY THE AO, ON A/C OF DISALLOWANCE OF THE PAYMENT OF MUNICIPAL CHA RGES, WHICH WERE CLAIMED BY THE ASSESSEE AS PAID TO M/S JAIPUR SALES PVT.