M/S DHARA FOUNDATION, BHILWARA V. INCOME TAX OFFICER (EXEMPTION), AJMER

ITA 813/JPR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3962 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KARNI DAN
• Keywords: Maximum Marginal Rate
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO , JM VK;DJ VIHY LA-@ ITA NO. 813/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 M/S DHARA FOUNDATION, 1-D-15, OLD HOUSING BOARD COLONY, SHASTRI NAGAR, BHILWARA, RAJASTHAN. CUKE VS. I.T.O. (EXEMPTION), AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AABTD 4725 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (AD CARD IS ON RECORD) JKTLO DH VKSJ LS@ REVENUE BY : SHRI KARNI DAN (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 04/02/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 05/02/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS THE APPEAL FILED BY ASSESSEE AGAINST THE OR DER OF LD.CIT(A), AJMER DATED 11/10/2017 FOR THE A.Y.2014-15 IN THE M ATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SH ORT THE ACT). THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: '1. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. A.O. HAS ON THE BASIS OF ASSUMPTIONS AND PRESUMPTIO NS WITHOUT APPRECIATING THE FACTS AND MERITS OF THE CASE ERRED IN CHARGING THE MAXIMUM MARGINAL RATE INSTEAD OF RATE OF TAX CHARGE ABLE ON NORMAL ASSOCIATION OF PERSONS (AOP) VIDE THE ASSESS MENT ORDER PASSED DATED 08/12/2016. THE SAME HAS BEEN UPHELD B Y THE LD. CIT (APPEALS), AJMER VIDE ORDER PASSED DATED 11/10/ 2017 WHICH IS NOT CORRECT. ITA 813/JP/2018_ DHARA FOUNDATION VS ITO(E) 2 2. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LD. A.O. HAS ON THE BASIS OF ASSUMPTIONS AND PRESUMPTIO NS WITHOUT APPRECIATING THE FACTS AND MERITS OF THE CASE ERRED IN DISALLOWING A TOTAL SUM OF RS.95,504/- WHICH WAS ACTUALLY INCURRE D TOWARDS THE FULFILLMENT OF OBJECTS OF THE TRUST AND FOR WHICH T HE VALID RECEIPTS WERE ALSO AVAILABLE. THE ADDITION SO MADE DESERVES TO BE DELETED AS IT WAS MADE WITHOUT GIVING ANY DISCREPANCY, MERE LY ON PRESUMPTION BASIS VIDE THE ASSESSMENT ORDER PASSED DATED 08/12/2016. THE SAME HAS BEEN UPHELD BY THE LD. CIT (APPEALS), AJMER VIDE ORDER PASSED DATED 11/10/2017 WHICH IS N OT CORRECT.' 2. NO BODY APPEARED ON BEHALF OF THE ASSESSEE IN SP ITE OF GIVING THE NOTICE BY THE RPAD FOR APPEARING ON 04/02/2019. WE FOUND THAT EVEN ON EARLIER OCCASIONS, APPEAL WAS FIXED ON 08/10/2018 AN D 05/12/2018 BUT NOBODY APPEARED ON BEHALF OF THE ASSESSEE. WE ALSO FOUND THAT EVEN BEFORE THE LD. CIT(A), NO BODY APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF GIVING SO MANY OPPORTUNITIES BY THE LD. CI T(A) AND THE LD. CIT(A) BY PASSING THE EX PARTE ORDER, CONFIRMED THE ACTION OF THE ASSESSING OFFICER AGAINST WHICH THE ASSESSEE IS IN FURTHER APP EAL BEFORE US. 3. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES WE F OUND THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE AP PEAL. SO IN THE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 32 0 AND ALSO ON THE JUDGMENT OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APP EAL OF THE ASSESSEE IS NOT ADMITTED AND IS DISMISSED IN LIMINE . ITA 813/JP/2018_ DHARA FOUNDATION VS ITO(E) 3 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH FEBRUARY, 2019. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ U;KF;D LNL;@ U;KF;D LNL;@ U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05 TH FEBRUARY, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S DHARA FOUNDATION, BHILWARA. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO (EXEMPTION), AJMER. 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. 813/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR