Vinod Kumar Agrawal,C/oSupereme Automobiles, Allahabad V. ACIT, Allahabad

ITA 6/ALLD/2011

• Counselvise Citation: 620714 RSA 2011
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-05-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 10-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Assessee Lawyers: R S GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI S. V. MEHROTRA , ACCOUNTANT MEMBER ITA NO. 6/ALLD/2011 ASSESSMENT YEAR: 2009 - 10 VINOD KUMAR AGARWAL C/O SUPREME AUTOMOBILES G.T. ROAD, BAMRAULI ALLAHABAD V. ACIT CIRCLE II ALLAHABAD PAN: AARPA1341D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. R.S. GUPTA, ADVOCATE RESPONDENT BY: SHRI. Y. P.SRIVASTAVA, D.R. DATE OF HEARING: 28.05.2012 DATE OF PRONOUNCEMENT: 28.05.2012 O R D E R PER S UNIL KUMAR YADAV : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS WHICH ARE AS UNDER: - 1 . THAT SEEING THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), AL LAHABAD ERRED IN CONFIRMING THE ADDITION OF RS. 80.348/ - (334785 - 254337). 2 . THA T SEEING THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD ERRED IN NOT GIVING ANY FINDING ON THE GUIDELINES ISSUED BY THE MINIST RY OF PETROLEUM. N EW DE LHI FOR DAILY DELIVERY TESTING OF EACH PUMP UNIT BEFORE THE COMMENCEMENT OF THE SALE ON DAILY : - 2 - : BASIS WHEN IT IS ALS O MANDATORY FO R US. 3 . THA T SEEING THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS ), ALLAHABAD ERRED IN NOT GIVING AN Y FINDING ON THE SALES ASSUMED BY THE ASSESSING OFFICER AS OUT OF BOOK OF ACCOUNTS, WHILE THE BOOK OF ACCOUNT S MAINTAINED ON REGULAR BASIS AC CEPTED THE A.O. THE ASSESSING OFFICER HAS ASSUMED THE DELIVERY TESTING QUANTITY BEING DONE AS THE SALES BEING MADE, ALTHOUGH THIS DELIVERY TESTING QUANTITY IS IMMEDIATELY POURED PUT BACK INTO THE TANK AND THE SAME IS MENTIONED IN OUR STOCK REGISTER ON DA ILY BASIS SPECIALLY WHEN THERE IS NO DEFECT MENTIONED IN OUR BOOK OF ACCOUNTS. 4 . THA T SEEING THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS), ALLAHABAD ERRED IN C ONFIRMIN G THE ADDITION AS PER THE ORDER U/S 143(3)/154 DATED 28.5.2009 FROM RS. 2,54,337/ - TO RS. 3,34,785/ - I.E. RS, 80,448/ - . 5 . THAT SEEI NG THE FACTS AND CIRCUMSTANCES OF THE CASE IT IS SUBMITTED, IN THE INTEREST OF JUSTICE, TO ALLOW THE ADDITIONAL GROUNDS OF APPEAL. 6 . THAT SEEING THE FACTS AND CIRCUMSTANCES OF THE CASE IT IS REQUESTED THAT THE SUITABLE COST MAY KINDLY BE ALLOWED TO THE APPEL LANT. 7 . THAT SEEING THE FACTS AND CIRCUMSTANCES OF THE CASE THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD IS BASED ON SURMISES AND CONJECTURES. 8 . THAT SEEING THE FACTS AND CIRCUMSTANCES OF THE CASE THE ORDER OF THE LEARNED COMMISSION ER OF INCOME TAX (APPEALS), ALLAHABAD IS BAD IN FACTS AS WELL AS IN LAW. 9 . THAT SEEING THE FACTS AND CIRCUMSTANCES OF THE CASE IT IS : - 3 - : SUBMITTED THAT THE ADDITIONS MAY KINDLY BE DROPPED OR THE SUITABLE RELIEF AS DEEM FIT AND PROPER MAY KINDLY BE ALLOWED. 2 . DURI NG THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL AS THE RELIEF SOUGHT BY THE ASSESSEE HAS ALREADY BEEN GRANTED IN THE MAIN APPEAL. THE REQUEST TO WITHDRAW THE APPEAL WAS NOT OPPOSED BY THE LD. D.R. WE, THEREFORE, ALLOW THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AND ACCORDINGLY THE APPEAL IS DISMISSED AS WITHDRAWN. 3 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.5.2012. SD/ - SD/ - [ S. V. MEHROTRA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28.5.2012 JJ: 2805 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR