PROFESSIONAL GROUP EDUCATION & TECHNICAL DEVELOPMENT SOCIETY, JAIPUR V. INCOME TAX OFFICER (HQTRS) (EXEMPTION), JAIPUR

ITA 847/JPR/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2193 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 13-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY DCIT DHK
• Keywords: Corroborative evidences

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. 847/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 PROFESSIONAL GROUP EDUCATION & TECHNICAL DEVELOPMENT SOCIETY, 17, GALI NO. 12, QUEENS ROAD, AJMER ROAD, JAIPUR. CUKE VS. INCOME TAX OFFICER, (HD.QRS.) (EXEMPTIONS) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AABTP 2723 Q 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 : 16/01/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 17/01/2018 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)-3, JAIPUR DATED 31/10/2017 FOR THE A.Y. 2012-13, WHEREIN THE ASSESSEE HAS RAISED SOLE EFFECTIVE GROUN D OF APPEAL, WHICH IS AGAINST CONFIRMING THE DEMAND OF RS. 15,02,650/- . ITA 847/JP/2017_ PROFESSIONAL GROUP EDUCATION VS ITO 2 2. AT THE TIME OF HEARING, NO ONE HAS APPEARED ON B EHALF OF THE ASSESSEE. THE LD DR WAS HEARD. 3. THE ONLY ISSUE INVOLVED IN THE APPEAL IS CONFIRMI NG THE DEMAND OF RS. 15,02,650/-. THE LD. CIT(A) HAS DEALT THE ISSUE B Y HOLDING AS UNDER: 4. THE PRESENT APPEAL IS AGAINST THE ASSESSMENT O RDER OF U/S 144/143(3) OF THE ACT. I HAVE CAREFULLY PERUSED THE GROUNDS OF APPEAL AND THE ASSESSMENT ORDER. AS ALREADY DISCUSSED ABOVE, THE A PPELLANT HAS FAILED TO OFFER ANY EXPLANATION FOR SUBMISSION IN SUPPORT OF THE GROUNDS RAISED IN THIS APPEAL NOR ANY SUPPORTING EVIDENCES WERE PRODUCED BY HIM DESPITE ADEQUATE OPPORTUNITY HAVING BEEN PROVID ED. IN THIS CONNECTION, RELIANCE MAY BE PLACED UPON TH E DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF H.M. ESUFALI H .M. ABDULALI (1973) 90 ITR 271 WHEREIN THE HON'BLE COURT HAS HELD THAT HE APPELLATE AUTHORITY CANNOT SUBSTITUTE ITS OWN JUDGMENT IN PLA CE OF THE JUDGMENT OF THE A.O. UNLESS IT IS SHOWN THAT THE JUDGMENT OF THE A.O. WAS BIASED, IRRATIONAL, VINDICTIVE OR CAPRICIOUS. IN THE INSTANT CASE THE APPELLANT HAS NOT ABLE TO SHOW THAT THE DECISION OF THE A.O. WAS ARBITRARY, BIASED, IRRATIONAL, VIND ICTIVE OR CAPRICIOUS WITHOUT ANY BASIS, I FIND NO REASON TO INTERFERE WI TH THE DECISION OF THE A.O. 4. AFTER HEARING THE LD. DR HAS CONSIDERING THE FAC TS AND CIRCUMSTANCES OF THE CASE, THE BENCH FIND THAT NONE ATTENDED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A) AND BEFORE THE ITAT AT THE TIME OF HEARING. FROM THIS, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO ITA 847/JP/2017_ PROFESSIONAL GROUP EDUCATION VS ITO 3 PURSUE ITS CASE. THEREFORE, THE ORDER OF THE LD. CIT( A) IS HEREBY CONFIRMED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/01/2018. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 17 TH JANUARY, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- PROFESSIONAL GROUP EDUCATION & TECHNIC AL DEVELOPMENT SOCIETY, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, (HD.QRS.) (EXEMPTIONS). 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. 847/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR