Shri Suresh Chouhan, JODHPUR v. ACIT, JODHPUR

ITA 262/JODH/2013 | 2007-2008
Pronouncement Date: 07-10-2013 | Result: Allowed

Appeal Details

RSA Number 26223314 RSA 2013
Assessee PAN AAIPC5622J
Bench Jodhpur
Appeal Number ITA 262/JODH/2013
Duration Of Justice 5 month(s) 4 day(s)
Appellant Shri Suresh Chouhan, JODHPUR
Respondent ACIT, JODHPUR
Appeal Type Income Tax Appeal
Pronouncement Date 07-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 07-10-2013
Assessment Year 2007-2008
Appeal Filed On 03-05-2013
Judgment Text
IN THE INCOME TAX APPELALTE TRIBUNAL: JODHPUR BENCH : JODHPUR BEFORE SHRI HARI OM MARATHA JUDICIAL MEMBER AND SHRI N.K. SAINI ACCOUNTANT MEMBER. ITA NO. 262/JODH/2013 (A.Y. 2007-08) SHRI SURESH CHOUHAN VS. ACIT CIRCLE-3 817 A-1-2 JODHPUR 7 TH CHOPASANI ROAD JODHPUR. PAN NO. AAIPC 5622 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJENDRA JAIN DEPARTMENT BY : SHRI N.A. JOSHI- DR. DATE OF HEARING : 07/10/2013. DATE OF PRONOUNCEMENT : 07/10/2013. O R D E R PER HARI OM MARATHA J.M . : THIS APPEAL OF THE ASSESSEE FOR A.Y. 2007-08 IS D IRECTED AGAINST THE ORDER OF LD. CIT(A) JODHPUR DATED 18/03/2013. 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEA L: 2 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD. CIT(A) HAS ERRED IN UPHOLDING THE ORD ER PASSED BY THE A.O U/S 154. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD. CIT(A) HAS ERRED IN HOLDING THAT THER E WAS NO MISTAKE APPARENT ON THE FACE OF RECORD PARTICULARLY WHEN THE FOLLOWING ADDITIONS OR DISALLOWANCES MADE BY TH E A.O. ON THE BASIS OF HIS FINDING RECORDED IN A.Y. 2006-0 7 ARE APPARENTLY ON THE FACE OF RECORD: A. DISALLOWANCE OUT OF INTEREST EXPENSES 2 0 0 000/- B. ADDITION ON ACCOUNT OF UNEXPLAINED CASH CREDIT 18 10 000/- C. DEDUCTION U/S 80IB(10) 2 22 433/- 22 32 433/- THAT THE FOLLOWING DISALLOWANCES WERE MADE FOR WANT OF SUPPORTING EVIDENCE WHICH WERE PRODUCED ALONGWITH APPLICATION U/S 154: A. DEDUCTION U/S 80C 1 00 000/- B. DEDUCTION U/S 80G 35 500/- C. ADDITION ON ACCOUNT OF NON DEDUCTION OF TDS 4 80 000/- 6 25 500/- 3 3. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD. CIT(A) HAS ERRED IN RECTIFYING AN OBV IOUS AND PATENT MISTAKES COMMITTED WHILE PASSING THE ASSESSM ENT ORDER. 4. THAT THE PETITIONER MAY KINDLY BE PERMITTED TO R AISE ANY ADDITIONAL OR ALTERNATIVE GROUND AT OR BEFORE T HE TIME OF HEARING. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAR EFULLY PERUSED THE ENTIRE MATERIAL ON RECORD. IT IS FOUND FROM TH E RECORDS VIS--VIS THE ORAL SUBMISSIONS OF THE PARTIES THAT THE ASSESSMENT WAS COMPLETED IN THIS CASE U/S 144 OF THE INCOME-TAX ACT 1961 [HERE INAFTER REFERRED TO AS 'THE ACT' FOR SHORT]. THERE SEEM TO BE SOME AP PARENT MISTAKES IN THE ORDER WHICH WERE POINTED OUT IN AN APPLICATION FILED U/S 154 OF THE ACT BY THE LD. A.R. IT SEEMS THAT THE MISTAKE S POINTED OUT BY THE ASSESSEE ARE APPARENT AND PATENT AND HAVE NOT BEEN PROPERLY CONSIDERED. THEREFORE THIS APPEAL IS RESTORED TO THE FILE OF THE A.O. FOR FRESH ADJUDICATION. ACCORDINGLY THE APPEAL ST ANDS ALLOWED FOR STATISTICAL PURPOSES. 4 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 7 TH OCTOBER 2013. SD/- SD/- (N.K.SAINI) [HARI OM MAR ATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 7 TH OCTOBER 2013. VL/ COPY TO:- THE APPELLANT THE RESPONDENT THE CIT BY ORDER THE CIT(A) THE DR ASSISTANT REGISTRAR ITAT JODHPUR