ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA V. SMT. SNEHLATA JAIN, KOTA

ITA 754/JPR/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2236 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA
• Keywords: Tax effect

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 HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 754/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA. CUKE VS. SNEHLATA JAIN, PROP.- M/S MAMTA ENTERPRISES, BHAMASHAH MANDI, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAWPJ 9891 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.S. NEHRA (JCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: NONE LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01/01/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 02/01/2018 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE REVENUE EMANATES FRO M THE ORDER OF THE LD. CIT(A), KOTA DATED 20/07/2017 FOR THE A.Y. 2009-10, WHEREIN THE REVENUE HAS TAKEN SOLE EFFECTIVE GROUND OF APPEAL, WHICH IS AGAINST DELETING THE ADDITION OF RS. 4,75,496/- MADE U/S 14 A OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) R.W. RULE 8D. 2. THE ASSESSEE DERIVES INCOME FROM TRADING OF FOOD GRAIN AND COMMISSION. RETURN OF INCOME WAS FILED BY THE ASSESS EE ON 29/09/2009 ITA 754/JP/2017_ ACIT VS SNEHLATA JAIN 2 DECLARING TOTAL INCOME OF RS. 6,69,355/- AND THE AS SESSMENT WAS FINALIZED ON 30/06/2014 AT AN INCOME OF RS. 11,44,8 41/-. THE LD. CIT(A) HAS DELETED THE DISALLOWANCE MADE BY THE ASSESSING O FFICER. 3. NONE ATTENDED ON BEHALF OF THE ASSESSEE. THE LD D R WAS HEARD AND AFTER HEARING THE LD DR, THE BENCH IS OF THE VI EW THAT THE LD. CIT(A) HAS PASSED A SPEAKING ORDER AND THE REVENUE HAS NOT ABLE TO CONTROVERT THE FINDINGS RECORDED BY THE LD. CIT(A) WHILE GRATING RELIEF TO THE ASSESSEE. FURTHER THE TAX EFFECT IN THE APPEAL IS L ESSER THAN THE THRESHOLD LIMIT. FURTHER THE LD. DR WAS NOT ABLE TO ESTABLISH THAT THE RELIEF GRANTED BY THE LD. CIT(A) TO THE ASSESSEE IS NOT IN ACCORDANCE WITH THE LAW. THEREFORE, CONSIDERING ALL THESE ASPECTS, TH E BENCH DISMISS THIS GROUND OF REVENUES APPEAL. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/01/2018. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 02 ND JANUARY, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE ACIT, CIRCLE-01, KOTA. ITA 754/JP/2017_ ACIT VS SNEHLATA JAIN 3 2. IZR;FKHZ @ THE RESPONDENT- SMT. SNEHLATA JAIN, KOTA. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 754/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR