SHRI DAYA RAM POONIA, Jaipur v. INCOME TAX OFFICER, WARD-3-2, Jaipur

ITA 1123/JPR/2019 | 2008-2009
Pronouncement Date: 22-11-2019 | Result: Allowed

Appeal Details

RSA Number 112323114 RSA 2019
Assessee PAN ADJPP6187F
Bench Jaipur
Appeal Number ITA 1123/JPR/2019
Duration Of Justice 2 month(s) 5 day(s)
Appellant SHRI DAYA RAM POONIA, Jaipur
Respondent INCOME TAX OFFICER, WARD-3-2, Jaipur
Appeal Type Income Tax Appeal
Pronouncement Date 22-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 22-11-2019
Last Hearing Date 21-11-2019
First Hearing Date 21-11-2019
Assessment Year 2008-2009
Appeal Filed On 16-09-2019
Judgment 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 JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 1123/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 SHRI DAYARAM POONIA A-3 HANUMAN NAGAR KHATIPURA JAIPUR. CUKE VS. I.T.O. WARD-3(2) JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ADJPP 6187 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI DEV ARORA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAN KANDPAL (ACIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/11/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/11/2019 VKNS'K@ ORDER PER: R.C. SHARMA A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-I JAIPUR DATED 21/06/2019 FOR THE A.Y. 2008-09 IN THE MATTER OF ORDER PASSED U/S 144/147 OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT). 2. AT THE OUTSET THE LD AR OF THE ASSESSEE PLACED ON RECORD THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE ON THE VERY SAME ISSUE DATED 19/04/2017 FOR THE A.Y. 2011-12 AND 2012-13 WHEREIN THE MATTER WAS ITA 1123/JP/2018 SHRI DAYARAM POONIA VS ITO 2 RESTORED BACK TO THE FILE OF THE A.O. WITH CERTAIN DIRECTIONS. THE LD AR ALSO PLACED ON RECORD THE ORDER PASSED BY THE A.O. DATED 12/12/2018 TO GIVE EFFECT TO THE ORDER OF THE TRIBUNAL DATED 19/04/2017. AS PER ORDER PASSED BY THE A.O. RELIEF WAS GIVEN BY THE A.O. HIMSELF AFTER EXAMINING THE DOCUMENTS AS SUGGESTED BY THE TRIBUNAL. 3. I HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AS WELL AS ORDER PASSED BY THE COORDINATE BENCH OF THIS TRIBUNAL DATED 19/04/2017 AS WELL AS CONSEQUENTIAL ORDER PASSED BY THE A.O. DATED 12/12/2018 WHEREIN THE A.O. HAS PASSED ORDER CONSIDERING THE DIRECTIONS OF THE TRIBUNAL AND GIVEN FULL RELIEF TO THE ASSESSEE. THE ORDER OF THE A.O. DATED 12/12/2018 READ AS UNDER: RETURN OF INCOME DECLARING TOTAL INCOME AT RS.3 00 110/- FILED ELECTRONICALLY BY THE ASSESSEE ON 28.03.2013. THEREAFTER THE CASE WAS SELECT FOR SCRUTINY THROUGH CASS AND THE CASE WAS COMPLETED ON 30.01.2015 AT TOTAL INCOME OF RS.3 00 110/- BUT THE DISALLOWED THE EXCESS TDS CLAIMED BY DIE ASSESSEE AMOUNTING TO RS 2 41 855/- (255291- 13436=241855) AS THE TDS OF RS.255291/- WAS DEDUCTED FROM THE ALL 18 CO-OWNERS OF THE ASSESSEE. AFTER THE ORDER PASSED BY THE AO ASSESSEE CHOSEN THE APPEAL. THE DECISION PASSED ON 03.02.2016 IN FAVOR OF THE DEPARTMENT. FURTHER THE ASSESSEE CHALLENGE THE ORDER OF LD. CIT(A) IN THE HON'BLE ITAT AND HON'BLE ITAT HAS DIRECTED THE AO TO RE-EXAMINE THE ITA 1123/JP/2018 SHRI DAYARAM POONIA VS ITO 3 MATTER A FRESH HENCE NOTICE U/S 142(1) OF THE ACT ISSUED TO THE ASSESSEE ON 14.08.2018. IN RESPONSE TO THE ABOVE NOTICE ASSESSEE FILED REPLY ALONGWITH SUPPORTING EVIDENCE ON EXAMINATION OF THE REPLY FILED BY THE ASSESSEE IT IS NOTICED THAT THE RENTAL INCOME FROM PROPERTY SITUATED AT RAMCHANDRAPURA SANGANER JAIPUR WAS DIVIDED IN 19 CO-OWNERS INCLUDING ASSESSEE BUT THE TDS OF RS.2 55 291/- DEDUCTED ON THE ABOVE RENTAL INCOME CLAIMED BY THE ASSESSEE ONLY. IN RESPONSE TO THE ABOVE THE ASSESSEE HAS FILED REPLY ALONGWITH 18 CO-OWNER ITR AND ON EXAMINATION OF THESE ITRS IT IS NOTICED THAT THE NO OTHER OWNER CLAIMED DEDUCTED TDS AGAINST INCOME FROM HOUSE PROPERTY. THEREFORE IN VIEW OF THE ABOVE CLAIM OF IDS ALLOWED AND ASSESSED ACCORDINGLY. 3. AFTER CONSIDERING THE FACTS OF THE CASE THE INCOME OF THE ASSESSEE FOR THE A.Y. 2011-12 IS ASSESSED AT TOTAL INCOME AT RS.3 00 110/-. PREPARED & PROCESSED ON AST AND ISSUED FINS-150 FORMING PART OF THIS ORDER. CHARGED INTEREST AS PER RULES. ALLOWED CREDIT FOR TDS/PREPAID TAXES AS DIRECTED BY THE HON'BLE ITAT IN ITS ORDER IN ITA NO. 493/JP/2016 DATED 19.04.2017. ISSUED NOTICE OF DEMAND U/S 156 AND NECESSARY CHALLAN. 4. THE LD DR HAS FAIRLY AGREED THAT ALL THE FACTS AND CIRCUMSTANCES DURING THE YEAR UNDER CONSIDERATION ARE SAME AS CONSIDERED BY THE TRIBUNAL IN ASSESSEES OWN CASE AND ALSO AGREED THAT THE A.O. AFTER CONSIDERING THE DIRECTION OF THE TRIBUNAL HAD GIVEN RELIEF TO THE ASSESSEE. ACCORDINGLY I ALLOW THE ASSESSEES APPEAL IN TERMS OF THE ORDER PASSED BY THE TRIBUNAL AND THE A.O. AS NARRATED ABOVE. ITA 1123/JP/2018 SHRI DAYARAM POONIA VS ITO 4 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND NOVEMBER 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22 ND NOVEMBER 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI DAYARAM POONIA JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O. WARD-3(2) JAIPUR. 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. 1123/JP/2019) VKNS'KKUQLKJ @ BY ORDER LGK;D IATHDKJ @ ASST. REGISTRAR