Shubham Colonizers, Kota vs Department Of Income Tax

Jh vkj-ih-rksykuh] U;kf;d lnL; ,oa Jh Vh-vkj-ehuk] ys[kk lnL; ds le{k BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM

vk;dj vihy la-@ITA No. 745/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09

Assistant Commissioner of cuke M/s Shubham Colonizers, C/o- Income Tax, Circle-2, Kota. Vs. Raj Filling Station, Kota Road, Baran, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHFS 8136 P vihykFkhZ@Appellant izR;FkhZ@Respondent

jktLo dh vksj ls@ Revenue by : Shri Rajesh Ojha (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri G.G. Mundra (C.A.)

lquokbZ dh rkjh[k@ Date of Hearing : 25/05/2015 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 25/05/2015

vkns'k@ ORDER

PER: T.R. MEENA, A.M.

This is an appeal filed by the Revenue against the order dated

12/07/2012 passed by the learned CIT (A), Kota for A.Y. 2008-09. The

sole ground of appeal is as under:-

"On the facts and in the circumstances of the case, the Ld. CIT(A), Kota has erred in:-

(i) rejecting the application U/s 154 by not accepting the supporting documentary evidence regarding sales consideration of Rs. 64.80 lakhs"

2 ITA 745/JP/2012_ ACIT Vs Shubham Colonizers

2. The ld counsel for the appellant contends that the impugned

order of ld CIT(A) has already been set aside by the ITAT vide order

dated 31/10/2014 setting aside the issue back to the file of Assessing

Officer by following observations:-

"We have heard the ld DR and perused the materials available on record. We find merit in the arguments of the ld Dr. the A.O. has referred to plethora of impounded documents found during the course of survey which have been relied on by the A.O. for making addition by detailed order. The ld CIT(A) has failed to take cognizance of such impounded materials. Thus looking at the facts and circumstances of the case, the ld CIT(A) should have called for the remand report from the A.O. Hence, in view thereof, we are inclined to set aside the appeal back to the file of the ld CI(A) to decide the same afresh after providing reasonable opportunity of being heard to both the parties."

Since the order of the ld CIT(A) stands set aside, any consequent order

thereon becomes infructuous.

3. The ld DR is heard.

4. We have heard the rival contentions of both the parties and

perused the material available on record. Since the order of the ld

CIT(A) dated 28/10/2011 stands set aside back to the file of the

Assessing Officer by the ITAT order dated 31/10/2014 mentioned 3 ITA 745/JP/2012_ ACIT Vs Shubham Colonizers

above. In view thereof, the revenue appeal qua 154 order by the ld

CIT(A) becomes infructuous and is dismissed.

5. In the result, the revenue's appeal is dismissed.

Order pronounced in the open court on 25/05/2015.

Sd/- Sd/- ¼vkj-ih-rksykuh½ ¼Vh-vkj-ehuk½ (R.P.Tolani) (T.R. Meena) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

Tk;iqj@Jaipur fnukad@Dated:- 25th May, 2015 *Ranjan

vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:

1. vihykFkhZ@The Appellant- The ACIT, Circle-2, Kota.

2. izR;FkhZ@ The Respondent- M/s Shubham Colonizers, Kota.

3. vk;dj vk;qDr@ CIT

4. vk;dj vk;qDr¼vihy½@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. 745/JP/2012)

vkns'kkuqlkj@ By order,

lgk;d iathdkj@Asst. Registrar