LAXAMN RAM JAT, Ajmer V. ITO, Kishangarh

ITA 80/JPR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5358 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 31-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH VH-VKJ-EHUK] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF; D LNL; DS LE{K BEFORE: SHRI T.R.MEENA, AM & SHRI LALIET KUMAR, JM VK;DJ VIHY LA-@ ITA NO.80/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2009-10 . SHRI LAXMAN RAM JAT C/O AJAY SOMANI & CO., CHARTERED ACCOUNTANTS, 28, ASHOK MARG, ANA SAGAR LINK ROAD, AJMER. CUKE VS. THE INCOME TAX OFFICER, KISHANGARH. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AGWPJ 4057 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY S BY : NONE (DATE WAS NOTED) JKTLO DH VKSJ LS@ REVENUE BY : SHRI AJAY MALIK (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 18 .03.2016. ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 18/03/2016. VKNS'K@ ORDER U;KF;D U;KF;D U;KF;D U;KF;D LNL; }KJK LNL; }KJK LNL; }KJK LNL; }KJK ;G VK;DJ VIHY VKOSNU FO}KU VK;DJ VK;QDR VIHY , AJMER DS VKNS'K FNUKAD 11.10.2013 DS FO:) FU/KKZFJRH }KJK FU/KKZJ.K O'KZ 2009 - 10 DS FY;S NKF[KY DH XBZ GSAA 2- VF/KDJ.K }KJK LQUOKBZ DH LWPUK IZSF'KR FD;S TKUS DS CKN LWPUK OKIL YKSV VK;K BLDK ERYC VIHYKFKHZ US VIUK IRK CNY FN;K GS VK SJ VIHYH; VF/KDJ.K DKS VIUK U;K IRK MIYC/K UGHA DJK;K X;K GSA BLLS ,SLK IZ RHR GKSRK GS FD FU/KKZFJRH VIUS EKEYS DH LQUOKBZ ESA I;KZIR :FP UGHA J[KRK A B U IFJFLFKFR;KSA ESA VK;DJ 2 ITA NO. 80/JP/2014 LAXMAN RAM JAT VS. ITO VK;QDR CUKE EYVHIYKWU BAFM;K IZK-FYFE-@[1991] 38 VKBZVHMH 320 DS EKEYS ESA VK;DJ VIHYH; VF/KDJ.K DH FNYYH U;K;IHB DS FU.KZ; RF KK LOXHZ; JH RQDKSTHJKO GKSYDJ DH LEINK CUKE /KU DJ VK;QDR 223 VKBZ VH VKJ 480 DS EKEYS ESA EKUUH; E/; IZNS'K MPP U;K;KY; DS FU.KZ; DK LEEKUIWOZD VUQL J.K DJRS GQ,] FU/KKZFJRH DK VK;DJ VIHYH; VKOSNU LOHDKJ UGHA FD;K TKRK GS RFKK F NUKAD 18/03/2016 DKS U;K;KY; ESA LKOZTFUD :IK LS DH XBZ MN~?KKS'K.KK DS VUQLKJ BLS IZKJEHK ESA GH FUJLR FD;K TKRK GSA A SD/- SD/- VH-VKJ-EHUK YFYR DQEKJ (T.R. MEENA) (LALIET KUMAR) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 18/03/2016 DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI LAXMAN RAM JAT, AJMER. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, KISHANGARH. 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.80/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR 3 ITA NO. 80/JP/2014 LAXMAN RAM JAT VS. ITO