M/S BADRI NARAIN MADHOLAL, Jaipur V. ITO, Jaipur

ITA 870/JPR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1554 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 16-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA
• Section: 145

Judgement Text

1 ITA 870-12 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH : A JAIPUR. BEFORE SHRI B.R. MITTAL AND SHRI B.R. JAIN ITA NO. 870/JP/2012 ASSTT. YEAR : 2007-08. M/S. BADRI NARAIN MADHOLAL, VS. THE INCOME-TAX OF FICER, 193-194, CHANDPOLE BAZAR, WARD 1(4), JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SIDDARTH RANKA RESPONDENT BY : MS ROSHANTA MEENA DATE OF HEARING : 23.01.2013. DATE OF PRONOUNCEMENT : 23.01.2013. ORDER PER B.R. JAIN, A.M. THIS APPEAL BY ASSESSEE AMONGST THE VARIOUS GROUND S, CHALLENGE THE APPLICATION OF PROVISIONS OF SECTION 145 (3) OF THE IT ACT. 2. HEARD PARTIES WITH REFERENCE TO MATERIAL ON RECO RD. THE ASSESSEE HAS RAISED GROUND NO. 1.1 BEFORE LD. CIT (A)-II, JAIPUR, AS UN DER :- THAT THERE IS NO JUSTIFICATION IN REJECTING THE BOOKS OF ACCOUNTS U/S 145(3) OF THE INCOME TAX ACT AND IN MAKING THE IMPU GNED ADDITION. THE LD. CIT (A), HOWEVER, IS NOT SHOWN TO HAVE ADJU DICATED THE ISSUE ON THE AFORESAID GROUND. WE, THEREFORE, SET ASIDE THE ORDER OF LD. CIT (A) WITH A DIRECTION TO ADJUDICATE 2 THE GROUNDS RAISED BY ASSESSEE IN APPEAL BEFORE HIM BY WAY OF A SPEAKING ORDER BY AFFORDING REASONABLE AND EFFECTIVE OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 3. APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES A S ANNOUNCED IN THE OPEN COURT IMMEDIATELY AFTER CONCLUSION OF HEARING ON 23..01.2 013. SD/- SD/- ( B.R. MITTAL ) ( B. R. JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR, DATED : 23/01/2013. D/- COPY FORWARDED TO :- M/S. BADRI NARAIN MADHOLAL, JAIPUR. THE ITO WARD 1(4), JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 870/JP/2012) BY ORDER, AR ITAT JAIPUR.