MANOJ KUMAR JOHARI, Sikar V. ACIT, Sikar

ITA 507/JPR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5563 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 14-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA JCIT DR DHK
• Assessee Lawyers: G G MUNDRA
• Section: 2

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA-@ ITA NO. 507 & 508/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2003-04 & 2004-05 SHRI MANOJ KUMAR JOHARI PROP. M/S. THE ART PALACE, RAMGARH SHEKHAWATI, DISTT. SIKAR CUKE VS. THE ACIT CIRCLE- -SIKAR SIKAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ADWPJ 8870 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI G.G. MUNDRA, CA JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA, JCIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 28/01/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 28 /01/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST SEPARATE ORDERS OF THE LD. CIT(A)-III, JAIPUR DATED 26-05-20 14 FOR THE ASSESSMENT YEAR 2003-04 AND 2004-05 RESPECTIVELY RAISING THER EIN COMMON GROUND IN BOTH THE APPEALS AS UNDER:- THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) IS WRONG, UNJUST AND HAS ERRED IN LAW IN CONFIRMING PENALTY OF RS. 10,000/- IMPOSED BY THE LD. AO U/S 2 71(1)(B) OF THE I.T. ACT, 1961. ITA NO.507/JP/2014 SHRI MANOJ KUMAR JOHRI, VS. ACIT, CIRCLE - SIKAR . 2 2. DURING THE COURSE OF HEARING, THE LD.AR OF ASSES SEE HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FOR WHICH THE LD. DR HAS NO OBJECTION. HENCE, WE ALLOW TO WITHDRAW THE APPEALS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28/01/ 2016. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 28/01/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO:- 1. VIHYKFKHZ@ THE APPELLANT- SHRI MANOJ KUMAR JOHARI, SIKAR 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE- SIKAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 507/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR