POOJA AGARWAL, Jaipur V. ACIT,CIRCLE -3, Jaipur

MA 23/JPR/2022

AI Insights

The case involves Pooja Agarwal, the appellant, against the ACIT Circle-03, Jaipur, the respondent, concerning issues related to the assessment year 2008-09. The appellant's representative informed the tribunal that they had sought information under the Right to Information Act to comply with the directions of the Hon'ble Jurisdictional High Court, but the information was still pending. The tribunal noted that the required information was available at the Town Planning Office of Jaipur City. An area map showing the city limits effective from 1991 to 1998 was presented but found insufficient as it was not authenticated and did not specifically address the distance between the municipality limit and the appellant's land. Consequently, the tribunal adjourned the case to allow both parties to obtain the necessary certified information from the Town Planning Officer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132044 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-05-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 24-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

v k;dj v i h y h; v f/kd j.k] t;i q j U ;k ;i h B ] t;i q j IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U ;kf ;d ln L; ,oa Jh jkB ksM d eys'k t;UrHkkbZ] ys[k k l n L; d s l e {k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM MA No. 23/JP/2022 (Arising out of vk;dj vihy la- ITA Nos. 927/JP/2012 & 84/JP/2013) fu /kZ kj.k o "kZ @Assessment Years : 2008-09 Pooja Agarwal D-5/A, Meera Marg, Bani Park, Jaipur cu ke Vs. The ACIT Circle-03 Jaipur LFk k;h y s[kk la-@t hv k bZv kj la-@PAN/GIR No.: AFRPA 2680 Q v ihy kFkh Z @Appellant iz R; FkhZ @Respondent fu /kZ k fjr h dh v k sj ls@ Assessee by : Shri Praveen Saraswat (CA) & Shri Archit Bohara (Adv.) jkt Lo dh v ksj ls@ Revenue by : Shri James Kurian (CIT-DR) a lq u o kb Z dh r kjh[k@ Date of Hearing : 28/03/2023 mn ? kks" k .kk dh r k jh [k@Date of Pronouncement : 03/05/2023 v kns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM Today above cases of the assessee fixed for hearing. The ld. AR appearing on behalf of the assessee submitted that they have applied Under Right to Information Act the information required by the Bench so as to comply the direction of the Hon’ble Jurisdictional High Court. The information is yet to receive. The ld. AR of the assessee further submitted that the required information is very well available in the office of the Town Planning Office of MA No. 23/JP/202 Pooja Agarwal vs. ACIT 2 Jaipur City. In the meanwhile, the ld. AR of the assessee shown some area map wherein the limit of city effective in the year 1991 to 1998 was available. Bench directed to supply this MAP to the ld. DR also. Since this map was not authenticated and does not specifically cover the questions of distance between the municipality limit and the land of the assessee. Therefore, both the parties directed to approach the office of Town Planning Officer and availed the certified copy of the information so as to decide the issue on hand and copy of this order also be served directly by registry to Town Planning Officer to expedite the matter. 2. With the consent of both parties, the case is thus adjourned to 31 st May, 2023 for further argument based on the evidence to be obtained. Order pronounced in the open Court on 03/05/2023 Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U; kf ;d lnL; @Judcial Member y s [ kk ln L; @Accountant Member Tk; i qj@Jaipur f nu kad @Dated:- 03/05/2023 *Ganesh Kr. v kns'k d h iz fr fyf i vx zsf ’kr @Copy of the order forwarded to: 1. The Collector, Jaipur 2. The Commissioner, Jaipur Municipal Corporation, Jaipur MA No. 23/JP/202 Pooja Agarwal vs. ACIT 3 3. The Town Planning Officer, J.L.N. Marg, in front of Birla Temple, Jaipur 4- v ihy kFkh Z @The Appellant- Pooja Agarwal, Jaipur 5- i z R; FkhZ @ The Respondent- The ACIT, Circle-03, Jaipur 6- v k;d j v k ;q Dr@ CIT 7. v k;d j v k ;q Dr@ CIT(A) 8. f oHk kx h; i zf rf uf /k] v k;d j v i hy h ; vf / kd j.k] t ; iq j@DR, ITAT, Jaipur. 9. x kMZ Q kbZy @ Guard File { MA No. 23/JP/2022} v kns'kku q lkj@ By order lg k; d iat h d kj@Asst. Registrar