ANIL KUMAR DANGAYACH(HUF), Jaipur V. ITO, Jaipur

MA 130/JPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6220 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 11-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SEEMA MEENA
• Assessee Lawyers: S L PODDAR

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 FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK L NL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M M/A. NO. 130JP/2017 (ARISING OUT ITA NO. 413/JP/2015) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2011-12 THE ITO, WARD -3(2), JAIPUR. CUKE VS. M/S ANIL KUMAR DANGYACH (HUF) D-49. HATHI BABU MARG, BANIPARK, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACHA 0340 R VIHYKFKHZ@ APPEL LANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI S. L. PODDAR (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. SEEMA MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/02/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 06/02/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS MISCELLANEOUS APPLICATION BY THE REVENUE IS DI RECTED AGAINST THE ORDER DATED 13.05.2016 OF THIS TRIBUNAL. 2. WE HAVE HEARD LD. DR AS WELL AS AR AND CONSIDERE D THE RELEVANT MATERIAL ON RECORD. THE GRIEVANCE OF THE REVENUE IS LIMITED TO THE FINDING OF THE TRIBUNAL REGARDING RESTRICTING THE A DDITION ON ACCOUNT OF UNVERIFIABLE PURCHASES FROM 25% TO 15%. THE REVENUE HAS SUBMITTED M.A. NO.130/JP/2017 ITO VS. M/S ANIL KUMAR DANGYACH (HUF) 2 THAT THE DECISION OF HONBLE GUJARAT HIGH COURT IN CASE OF VIJAY PROTEINS LTD. VS. CIT HAS ATTAINED FINALITY AS HONBLE SUPRE ME COURT HAS DISMISSED THE SLP FILED BY THE ASSESSEE VIDE ORDER DATED 06.04.2015. WE FIND THAT IN THE CASE OF VIJAY PROTEINS LTD. VS. CIT THE ISSUE WAS REGARDING THE INFLATED PURCHASES SHOWN BY THE ASSES SEE IN THE BOOKS OF ACCOUNT WHICH WERE DETECTED DURING THE INQUIRY COND UCTED BY THE DEPARTMENT. THEREFORE, WHEN IT WAS FOUND THAT THE A SSESSEE HAS INFLATED PURCHASES TO THE EXTENT OF 25% THEN, THE A DDITION MADE BY THE AO OF 25% OF PURCHASE WAS CONFIRMED BY THE HONBLE HIGH COURT. WHEREAS IN THE CASE IN HAND THE DISPUTE WAS REGARDI NG UNVERIFIABLE PURCHASES AND THE AO HAS MADE ONLY ESTIMATED AND AD HOC DISALLOWANCE OF 25% OF PURCHASE WITHOUT GIVING A FINDING THAT TH E ASSESSEE AS ACTUAL INFLATED PURCHASES UPTO 25%. RATHER IT WAS THE CASE OF THE ASSESSING OFFICER THAT THE PURCHASES MADE FROM CERTAIN PARTIE S TO THE TUNE OF RS. 1,47,77,507/- ARE UNVERIFIABLE AND ACCORDINGLY THE AO HIMSELF HAS TAKEN ONLY 25% OF THE ALLEGED UNVERIFIABLE PURCHASES TO B E DISALLOWED. WE FURTHER NOTE THAT THE IMPUGNED ORDER OF THE TRIBUNA L WAS CHALLENGED BY THE ASSESSEE BEFORE THE HONBLE JURISDICTION HIGH C OURT HOWEVER, THE HONBLE RAJASTHAN HIGH COURT VIDE ITS DECISION DATE D 10 TH MAY, 2017 IN D.B. ITA NO. 128/2017 HAS CONFIRMED THE ORDER PASSE D BY THE TRIBUNAL M.A. NO.130/JP/2017 ITO VS. M/S ANIL KUMAR DANGYACH (HUF) 3 AND THE APPEAL OF THE ASSESSEE WAS DISMISSED. IN VI EW OF THE ABOVE DISCUSSION AS WELL AS THE DECISION OF HONBLE JURIS DICTION HIGH COURT IN ASSESSEES OWN CASE WE DO NOT FIND ANY SUBSTANCE OR MERIT IN THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. THE JURISDICTION OF TRIBUNAL AND SCOPE OF SECTION 254(2) IS LIMITED AND CIRCUMSCRIBED AND WOULD NOT ALLOW THE REVIEW THE DECISION AND FINDING S GIVEN ON MERITS. IN THE RESULT, THIS MISCELLANEOUS APPLICATION IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/02/2018 SD/- SD/- HKKXPAN FOT; IKY JKO (BHAGCHAND) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 06/02/2018. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- ITO, WARD-3(2), JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ANIL KUMAR DANGYACH (HUF), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A. NO. 130/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR