SESHAV DEV SHARMA, Jaipur V. ITO, Jaipur

ITA 626/JPR/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5493 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2004-2005
• Appeal Filed On: 26-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHARWAN GUPTA SHRI RA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 626/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2004-05 SHRI KESHAV DEV SHARMA 5, SUNDER NAGAR, 200FT. BYPASS NEAR VAISHALI NAGAR, JAIPUR CUKE VS. THE ITO WARD- 3(3) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AOJPS 8198 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SHARWAN GUPTA JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJ MEHRA, JCIT - DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 04/02/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 11 /02/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE LD. CIT(A)-I, JAIPUR DATED 18-08-2014 FOR THE ASSESSMEN T YEAR 2004-05 WHEREIN THE ASSESSEE IS AGGRIEVED THAT THE LD. CIT( A) HAS ERRED IN:- (I) UPHOLDING SECTION 147/148 PROCEEDINGS. (II) CONFIRMING THE ADDITION OF RS. 55,000/- DEPOSI TED BY THE ASSESSEE IN BANK ACCOUNT / PARTNERSHIP FIRM. ITA NO. 626/JP/2015 SHRI KESHAV DEV SHARMA VS. ITO WARD-3(3), JAIPUR . 2 2.1 DURING THE COURSE OF HEARING, THE LD. AR OF THE ASSESSEE CONTENDS THAT THE SIMILAR ISSUE HAS BEEN DECIDED IN FAVOUR O F THE ASSESSEES BY THIS BENCH IN THE CASES OF SHRI SAJJAN KUMAR SHARMA (CHO UDHARY) AND SHRI RAMESHWAR LAL CHOUDHARY IN ITA NOS. 485/JP/2015 AND 286/JP/2015 VIDE ORDER DATED 28-01-2016, WHO ARE THE OTHER PART NERS IN THE SAME FIRM. FACTS AND CIRCUMSTANCES BEING SIMILAR THE APPEAL MA Y BE ALLOWED. 2.2 THE LD. DR RELIED ON THE ORDERS OF THE LOWER AU THORITIES. 2.3 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS NOTED THAT ON SIMILAR FA CTS AND CIRCUMSTANCES OF THE CASE, THE ISSUE IN QUESTION HAS BEEN DECIDED BY THIS BENCH IN THE CASES OF SHRI SAJJAN KUMAR SHARMA (CHOUDHARY) AND SHRI RA MESHWAR LAL CHOUDHARY (SUPRA) WHO ARE THE OTHER PARTNERS OF THE SAME FIRM. RESPECTFULLY FOLLOWING THE DECISION OF THIS BENCH I N THE CASES OF SHRI SAJJAN KUMAR SHARMA (CHOUDHARY) AND SHRI RAMESHWAR LAL CHOUDHARY (SUPRA), THE APPEAL OF THE ASSESSEE IS ALLOWED. ITA NO. 626/JP/2015 SHRI KESHAV DEV SHARMA VS. ITO WARD-3(3), JAIPUR . 3 3.0 IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT ON 11 / 02 /2016. SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11 /02/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI KESHAV DEV SHARMA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 3(3), JAIPUR 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. 626/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR