GANGA SINGH CHOUDHARY, Alwar V. ITO, Alwar

ITA 838/JPR/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2124 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DHK
• Section: 144

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. 838/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 M/S GANGA SINGH CHOUDHARY, RAIPUR JATAN, TEHSIL-KOTKASIM, ALWAR (RAJ). CUKE VS. INCOME TAX OFFICER, WARD 1(1), ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAHFG 1191 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI MAHENDRA GARGIEYA (ADV) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10/04/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 11/04/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATES FR OM THE ORDER DATED 21/09/2015 PASSED BY THE LD CIT(A), ALWAR FOR THE A. Y. 2011-12, WHEREIN THE ASSESSEE HAS RAISED ONLY ONE GROUND OF APPEAL, WHICH IS AS UNDER: 1. THE ASSESSING OFFICER MADE AN ADDITION OF RS. 36,18,557/- ON ACCOUNT OF PRESUMPTION BASIS OF 8% O F GROSS CONTRACT RECEIPTS INSTEAD OF 5% OF GROSS CONT RACT RECEIPTS WITHOUT GIVING DEDUCTION OF REMUNERATION TO PARTNERS OF RS. 10,00,000/- AND DEDUCTION OF INTERE ST TO BANK ON LOAN OF RS. 3,45,974/-, THEREFORE, THE ADDI TION WAS MADE ILLEGAL AND ARBITRARY AND DESERVE TO BE DELETED. ITA 838/JP/2015_ M/S GANGA SINGH CHOUDHARY VS ITO 2 2. A PRAYER OF ADDITIONAL GROUND WAS ALSO MADE DURIN G THE COURSE OF APPELLATE PROCEEDINGS. IT IS ALSO SUBMITTED THAT TH E ORDER OF THE ASSESSING OFFICER WAS MADE U/S 144 READ WITH SECTION 143 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). THE LD. CIT(A) HAS ALSO DEC IDED THE ISSUE EX PARTE BY HOLDING THAT ON THE REQUEST OF THE APPELLANT, THE C ASE WAS ADJOURNED ON 15/9/2015. FURTHER THE APPELLANT HAS FAILED TO FILE ANY WRITTEN SUBMISSIONS AS PER THE NOTICES ISSUED AND AGAIN NO COMPLIANCE HAS BEEN MADE TILL THIS STAGE AND THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSES SEE. 3. AFTER HEARING BOTH SIDES ON THE ISSUE RAISED IN THIS APPEAL, I AM OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND EQUITY, IT WILL BE FAIR AND REASONABLE TO RESTORE THE APPEAL TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH. THEREFORE, I RESTORE THE ISSUE RAISED IN THIS APPEAL TO THE FILE OF THE LD. CIT(A). 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 11/04/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11 TH APRIL, 2017 *RANJAN ITA 838/JP/2015_ M/S GANGA SINGH CHOUDHARY VS ITO 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S GANGA SINGH CHOUDHARY, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 1(1), ALWAR. 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. 838/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR