ITO, Paradeep V. Pratap Keshari Das,

ITA 568/CTK/2013

• Counselvise Citation: 56822114 RSA 2013
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 20-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: N GUPTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK . . , . . , BEFORE SHRI P.K.BANSAL , AM & SHRI D.T.GARASIA , JM ./ ITA NO. 5 68 / C TK /20 1 3 ( / ASSESSMENT YEAR : 20 0 6 - 0 7 ) ITO WARD - 1, PARADEEP VS. DR. PRATAP KESHARI DAS, RAHAMA, JAGATSINGHPUR, ODISHA ./ ./ PAN/GIR NO. : A HUPD 0884 H ( / APPELLANT ) .. ( / RESPONDENT ) /REVENUE BY : SHRI S.C.MOHANTY /ASSESSEE BY : SHRI N. GUPTA / DATE OF HEARING : 1 ST MAY , 201 4 / DATE OF PRONOUNCEMENT : 02/05 /2014 / O R D E R PER BENCH : TH IS APPEAL H AS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT ( A ) DATED 17 - 9 - 2013 BY TAKING FOLLOWING GROUNDS OF APPEAL : - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN LAW AND FACTS OF THE CASE IN HOLDING THE ADDITION MADE BY THE ASSESSING OFFICER IS WRONG. 2. THAT THE ORDER OF THE LD. CIT(A) IN DELETING THE ADDITION MADE BY THE AO IS BAD IN LAW AND FACTS OF THE CASE. 2 . WE HEARD RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME . WE NOTED THAT THE GROUNDS OF APPEAL TAKEN BY T HE REVENUE ARE VAGUE AND ARE NOT SPECIFIC. THEREFORE, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED ONLY ON THIS BASIS. 3 . IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED . 2 ITA NO. 5 68 /CTK /201 3 ORDER PRONOUNCED IN THE OP EN COURT ON THIS 02/05 / 201 4 . 02/05 /2014 SD/ - S D/ - ( . . ) ( D.T.GARASIA ) ( . . ) ( P.K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 02/05 /2014 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK DATE INITIAL 1. DRAFT DICTATED ON 1 - 5 - 14 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1 - 5 - 14 (DICTATION PAD HAS BEEN ENCLOSED ALONG WITH THIS ORIGINAL FILE) SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ PS 6. KEPT FOR PRO NOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) , CUTTACK 4. / CIT , CUTTACK 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//