DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR V. M/S ANUKAMPA PROPERTIES PVT. LTD., JAIPUR

ITA 520/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3499 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 15-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B , JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA-@ ITA NO. 520/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2015-16 THE DCIT CENTRAL CIRCLE-1 JAIPUR CUKE VS. M/S. ANUKAMPA PROPERTIES PVT. LTD. 301, ANUKAMPA MANSION M.I. ROAD, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AABCA3806 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI B.K. GUPTA, CIT-DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL, CA LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02/01/2020 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 04/03/2020 VKNS'K@ ORDER PER VIJAY PAL RAO, JM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST T HE ORDER OF LD. CIT(A) -4, JAIPUR DATED 11-02-2019 ACT FOR THE ASSE SSMENT YEAR 2015- 16. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS. 1. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) WAS RIGHT IN DELETING THE ADDI TION MADE BY AO OF RS. 3,55,69,866/- BY REJECTION THE BOOKS A ND TREATING THE RECEIPTS FROM CUSTOMER AS AN INCOME.