SHRI MAHESH KUMAR MAKHIJA , KOTA V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

ITA 756/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1913 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY DCIT DHK

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. 756/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 MAHESH KUMAR MAKHIJA, PROP.- M/S TULSI STORE, 149, GMA PLAZA, JP MARKET, KOTA. CUKE VS. A.C.I.T., CIRCLE-2, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABKPM 4766 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09/11/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 10/11/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS THE APPEAL FILED BY THE ASSESSEE EMANATES F ROM THE ORDER OF THE LD. CIT(A)-4, JAIPUR DATED 31/07/2017 FOR THE A .Y. 2012-13, WHEREIN THE ASSESSEE HAS RAISED SOLE EFFECTIVE GROUND OF AP PEAL, WHICH IS REPRODUCED AS UNDER: 1. THAT THE LD ASSESSING OFFICER HAS ERRED ON THE F ACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW IN HOLDING THA T THERE WAS EXCESS CASH OF RS. 3,99,560/- AND ADDING IT TO THE TOTAL I NCOME OF THE ASSESSEE AND THE LD CIT(A) TOO HAS SIMILARLY ERRED IN CONFIRMING THE ACTION OF THE LD. ASSESSING OFFICER. ITA 756/JP/2017_ MAHESH KUMAR MAKHIJA VS ACIT 2 2. AT THE TIME OF HEARING, NO ONE HAS APPEARED ON B EHALF OF THE ASSESSEE. FROM THIS, IT APPEARS THAT THE ASSESSEE I S NOT INTERESTED TO PURSUE HIS CASE. SO IN THE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), TH E APPEAL OF THE ASSESSEE IS NOT ADMITTED AND IS DISMISSED AS LIMINE AS PRONOUNCED IN THE OPEN COURT ON 10/11/2017. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10/11/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10 TH NOVEMBER, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MAHESH KUMAR MAKHIJA, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-2, 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. 756/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR