SMT. PREM DEVI C/O- GOYAL RAJESH & COMPANY, B-8, MARWA HOUSE OPP. SINGHDWAR NEW COLONY, JAIPUR,JAIPUR vs. ITO WARD-1(5), JAIPUR, WARD-1(5), JAIPUR

PDF · subscribers
ITA 889/JPR/2019Status: DisposedITAT Jaipur01 September 2020AY 2010-117 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no infirmity in the findings of the AO and CIT(A). The assessee failed to bring any material on record to controvert these findings.

What were the facts?

The assessee's appeal was against the CIT(A)'s order confirming the reopening of assessment under Section 147/148. The assessee also contested the addition made on account of cash opening balance.

What were the issues?

Whether the reopening of assessment was validly done under Section 147/148 with proper sanction under Section 151 and sufficient reason to believe. Whether the addition on account of cash opening balance was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 889/JP/2019

Hearing: 01/09/2020Pronounced: 03/09/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 889/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Smt. Prem Devi The ITO, Vs. 4231, Hida Ki Mori, Surajpol Bazar, Ward 1(5), Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APDPD4819C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Ms. Chanchal Meena (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 01/09/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 03/09/2020 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the assessee against the order of ld. CIT(A)- 1, Jaipur dated 09.05.2019 wherein the assessee has taken following grounds of appeal:- “1. On the facts and circumstances of the case, the ld. CIT (Appeals)-1, Jaipur has erred in confirming the action of the ld. AO of reopening the case under section 147/148 without obtaining proper sanction under section 151 of the Income Tax Act, 1961. The ld. appellate authority has further disregarded the various judicial precedents in the matter as quoted by the assessee. The assessment in pursuance of such invalid sanction is thus prayed for being quashed and entire proceedings to be held void ab initio.

2. On the facts and circumstances of the case, the ld. CIT(A)-01, Jaipur erred in confirming the action of the ld. AO of reopening the Smt. Prem Devi, Jaipur Vs. ITO, Jaipur case under section 147/148 without having any reason to believe on the date of issuance of notice that the income has escaped assessment. The assessment in pursuance of such invalid sanction is thus prayed for being quashed and entire proceedings to be held void ab initio.

3. On the facts and circumstances of the case, the ld. CIT(A)-01, Jaipur has erred in partly confirming the action of the ld. AO of not accepting the cash opening balance of the assessee in view of the circumstances of the assessee and without proper consideration of documents and submissions made by the assessee. The addition in pursuance of such no. acceptance is thus prayed to be deleted.

4. On the facts and circumstances of the case, the ld. CIT(A)-01, Jaipur erred in confirming the action of ld. AO of making addition on account of opening balance of assessee in the relevant year inspite of the year to which it relates. Thus, the addition thus made is prayed for being annulled.

2.

The hearing of the matter was scheduled through video conferencing in view of the ongoing Covid-19 pandemic situation prevailing in the country. None has appeared on behalf of the assessee nor any adjournment application was filed inspite of best efforts made by the Registry to reach out to the ld A/R. Given that the appeal was filed way back in June 2019 and the hearing in the matter has been adjourned from time to time, we find that no useful purpose would be served in adjourning the matter any further and it was accordingly decided to hear the ld DR and decide the matter based on material available on record.

3.

During the course of hearing, the ld DR taken us through the findings of the AO and the ld CIT(A) and we have carefully examined the same and 2 Smt. Prem Devi, Jaipur Vs. ITO, Jaipur donot see any infirmity in the said findings. Nothing has been brought on record to controvert the following findings of the ld CIT(A) which are hereby confirmed:

ITA No. 889/JP/2019 Smt. Prem Devi, Jaipur Vs. ITO, Jaipur Smt. Prem Devi, Jaipur Vs. ITO, Jaipur ITA No. 889/JP/2019 Smt. Prem Devi, Jaipur Vs. ITO, Jaipur

In the result, appeal of the assessee is dismissed.

Smt. Prem Devi, Jaipur Vs. ITO, Jaipur Order pronounced in the open Court on 03/09/2020.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →