Shri Amar Singh Bhandari, BHILWARA V. ACIT, BHILWARA

MA 32/JODH/2010

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1852 (ITAT-JODHPUR)
• Duration Of Justice: 4 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-04-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 21-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENC H : JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER. M.A. NO.32/JU/2010 (ARISING OUT OF I.T.A.NO. 397/JU/2008) (A.Y. 2005-06) AMAR SINGH BHANDARI, VS. ACIT, CIR CLE, S/O SHRI GULAB SINGH BANDARI, BHILWARA. BHANDARI BHAWAN, MAHILA SHRAM ROAD, BHILWARA. PAN NO. AAPPB 4005 P (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI N.A. JOSHI - D.R. DATE OF HEARING : 29/04/2014. DATE OF PRONOUNCEMENT : 29/04/2014. O R D E R PER N.K. SAINI, A.M THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E IS ARISING OUT OF THE ORDER DATED 17/04/2009 IN ITA NO. 397/JU/2008 F OR THE A.Y. 2005-06. 2 LEARNED COUNSEL FOR THE ASSESSEE VIDE LETTER DATED NIL REQUESTED TO WITHDRAW THIS MISC. APPLICATION, COPY OF THE SAID L ETTER IS PLACED ON RECORD, WHEREIN IT IS STATED AS UNDER:- 2 ( 1) THAT ITAT ORDER DATED 17/04/2009 RECEIVED AND FI LLED THE APPLICATION U/S 254(2). (2) THAT GROUND NO. 1 TRADING ADDITIONS OF RS. 543636/- THAT YOUR GOOD SELF HAS RESTORE THE MATTER BACK TO THE ASSESSING A UTHORITY ADJUDICATION OF ISSUE AFRESH ACCORDINGLY A.O. HAS AGAIN REEXAMIN E THE ISSUE AFRESH AND PASSED ORDER ON DATED 15/12/2010 AND DECIDED ON MER ITS AND CONFIRMED THE TRADING ADDITIONS AS MADE IN ORIGINAL ORDER VID E HIS ORDER DATED 15/12/2010 EX.-15. (3) THAT GROUND NO. 2 YOUR GOOD SELF HAS DIRECTED TO TH E ASSESSING OFFICER TO DECIDE THE MATTER AFTER EXAMINING OF SHRI YUNUS BHAI THE LENDER OF RS. 312000/- IN THIS REGARD CIT (A.) AJMER HAS ALSO DIR ECTED TO THE A.O. TO EXAMINE SHRI YUNUS BHAI AND THEN GIVE FINDING REGAR DING GENUINENESS OF LOAN IN HIS NAME AS PER LAW CIT APPEALS ORDER DATED 31/03/2008 AND AFTER THAT A.O. HAS EXAMINED THE YUNUS BHAI ON 22/1 2/2008 AND AFTER EXAMINING THE LENDER NECESSARY ORDER PASSED ON 25/0 3/2009 AND FIND AND ACCEPTED THE TRANSACTION OF LOAN IN GENUINE ONE EX.-3. (4) THAT GROUND NO. 3 WITH RESPECT TO AGRICULTURE I NCOME YOUR GOOD SELF HAS DIRECTED THE A.O. TO EXAMINING THE AGRICULTURE INCOME SO ALSO CIT (A.) AJMER VIDE HIS ORDER DATED 31/03/2008 DIRECTED TO THE A.O. TO EXAMINE THE AGRICULTURE INCOME AS DECLARED BY THE A PPELLANT AND ACCORDINGLY A.O. HAS REEXAMINED AND MADE FINDING AN D CONFIRM THE ADDITIONS OF AGRICULTURE INCOME DISALLOWANCES AS IN COME FROM UNDISCLOSED SOURCES RS. 120920/- EX.-6. (5) THAT IN VIEW OF ALL THE ISSUES WITH RESPECT TO OUR MISC. APPLICATION AS PER FILLED BY ASSESSEE U/S 254(2) OF THE INCOME TAX ACT . 1961, HAS BEEN DECIDED AS PER YOUR DIRECTION THEREFORE WE WITHDRAW OUR MIS C. APPLICATION FILLED U/S 254(2) OF THE INCOME TAX ACT, 1961. (6) THAT KEEPING IN VIEW OF FOREGOING CONSIDERATION S WITHDRAW OUR MISC. APPLICATION AND HOPE THAT YOUR HONOUR WILL CONSID ER REQUEST WITH SYMPATHETICALLY AND OBLIGE. 3. DURING THE COURSE OF HEARING, NOBODY WAS PRESENT ON BEHALF OF ASSESSEE. LEARNED D.R. DID NOT OBJECT IF THE MISC. APPLICATION IS DISMISSED AS WITHDRAWN. THEREFORE, IN VIEW OF THE ABOVE SUBMISSIONS, THIS MISC. APPLICATION IS DISMISSED AS WITHDRAWN. 3 4. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE COURT ON 29 TH APRIL, 2014). SD/- SD/- (HARI OM MARATHA) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 29 TH APRIL, 2014. VR/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE LD.CIT 4. THE CIT(A) 5. THE D.R ASSISTANT REGISTRAR, ITAT, JODHPUR.