ACIT, Jaipur V. CERAMIC TABLEWARE PVT.LTD., Jaipur

ITA 821/JPR/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5350 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 30-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAILASH MANGAL JCIT DHK
• 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 BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH VH- VKJ- EHUK] YS[ KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI T.R. MEENA, AM VK;DJ VIHY LA-@ ITA NO.821/JP/15 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 THE ACIT, CIRCLE-4, JAIPUR CUKE VS. M/S CERAMIC TABLEWARE PVT. LTD.F-707A, ROAD NO. 6, VKIA, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AADCC 3190M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (C.A.) JKTLO DH VKSJ LS@ REVENUE BY :S HRI KAILASH MANGAL (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21.04.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 28/04/2016. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A)2, JAIPUR DATED 29.09.2015 PERTAINING TO A.Y. 2012-13. THE R EVENUE HAS RAISED SOLITARY GROUND WHICH READS AS UNDER: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ENTIRE ADDITION OF RS. 1,66,43,028/- ON ACCOUNT OF UNACCOUNTED PRODUCTION MADE BY THE AO WI THOUT APPRECIATING THAT THE ESTIMATION OF WASTAGE MADE BY THE AO WAS ON THE BASIS OF REPORT OF CGCRI WHICH IS AN INDEPENDENT AG ENCY HAVING EXPERTISE IN THE RELATED FILED. 2. BRIEFLY STATED THAT THE FACTS OF THE CASE WAS P ICKED UP FOR SCRUTINY ASSESSMENT. THE ASSESSMENT U/S 143(3) OF THE INCOM E TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FRAMED VIDE ORDER DATED 26.02.2015, WHILE FRAMING THE ASSESSMENT, THE AO MADE ADDITION TO THE TRADING RESULT OF RS. 1,66,43,018/- ON THE GROUND THAT THE ASSESSEE H AD CLAIMED EXCESS WASTAGE ITA NO. 821/JP/15 ACIT, CIRCLE-4. JAIPUR VS.M/E CERAMIC TABLEWARE PVT .LTD. JAIPUR 2 OF 114.499 M.TONE WHEREBY THERE WAS AN UNACCOUNTED PRODUCTION. THE ASSESSEE AGGRIEVED BY THIS ORDER PREFERRED APPEAL B EFORE THE LD. CIT(A) WHO DELETED THE ADDITION. THE AGGRIEVED BY THIS ORDER HAS PREFERRED THE PRESENT APPEAL. THE LD. SR. DR HAS SUPPORTED THE ORDER OF THE AO AND SUBMITTED THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN DELETING THE A DDITION. 2.1 ON THE CONTRARY THE LD. COUNSEL FOR THE ASSESSE SUBMITTED THAT THE ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE . HE REITERATED THE SUBMISSION AS WERE MADE IN THE WRITTEN SUBMISSION. 2.2 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSE D THE MATERIAL AVAILABLE ON RECORD. THE LD. CIT(A) HAS DELETED THE ADDITI ON BY OBSERVING AS UNDER: I HAVE PERUSED THE FACTS OF THE CASE, ASSESSMENT O RDER AND THE SUBMISSIONS OF THE APPELLANT. THE ADDITION MADE BY THE ASSESSING OFFICER ON ACCOUNT OF SUPPRESSED PRODUCTION, AFTER REJECTING T HE BOOKS OF ACCOUNTS U/S 145(3) IS ON THE SAME LINES AS THE ADDITION MADE IN ASSESSMENT YEARS 2001-02, 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-1 0 & 2010-11. THIS ISSUE IS COVERED IN FAVOUR OF THE APPELLANT BY THE ORDER OF ITAT, JAIPUR MENTIONED ABOVE, IN ALL THE EARLIER ASSESSMENT YEARS MENTION ED ABOVE, THE ITAT, JAIPUR HAS NOT UPHELD THE REJECTION OF THE BOOKS OF ACCOUN T U/S 145(3) AND HAS DELETED THE ADDITION ON ACCOUNT OF SUPPRESSED PRODUCTION. SINCE THE FACTS OF THIS YEAR ARE SIMILAR TO THE PRECEDING YEARS MENTIONED ABOVE, RESPECTFULLY FOLLOWING THE ABOVE ORDERS OF THE ITAT IN THE APPELLANTS CASE, R EJECTION OF BOOKS OF ACCOUNTS U/S 145(3) IS NOT SUSTAINED AND THE SUBSEQUENT ADDI TION OF SUPPRESSED INCOME OF RS. 1,66,43,028/- IS DELETED. GROUND OF APPEAL NO.1 & 2 ARE ALLOWED . FROM THE ABOVE FINDINGS OF THE LD. CIT(A) IT IS EVIDENT THAT THE THE CIT(A) HAS FOLLOWED THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE PERTAINING TO EARLIER ASSESSMENT YEARS I.E. 2001-0 2, 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 . THE REVENUE HAS NOT CONTROVERTED THE FINDING BY PLACING ANY CONTRARY MA TERIAL ON RECORD, THEREFORE, TAKING A CONSISTENT VIEW WE DO NOT SEE A NY REASON TO INTERFERE INTO THE ORDER OF THE CIT(A). THE GROUND RAISED B Y THE REVENUE IS DISMISSED. ITA NO. 821/JP/15 ACIT, CIRCLE-4. JAIPUR VS.M/E CERAMIC TABLEWARE PVT .LTD. JAIPUR 3 IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/04 /2016. SD/- SD/- (T.R. MEENA) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 28 / 04 /2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE ACIT, CIRCLE-4, JAIPUR 2. THE RESPONDENT- M/SCERAMIC TABLEWARE PVT. LTD. J AIPUR 3. THE CIT(A) II, JAIPUR 4. THE CIT-II, JAIPUR 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 821/JP/15) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR