C.I.T., UDAIPUR vs. M/S SARVODAYA MINIG SERVICES

ITA/213/2014HC RajasthanRJHC01029998201413 April 20162 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. The Court found no merit in the Revenue's argument that the ITAT had not adequately discussed the details. The Tribunal, in its order, had clearly stated that Mr. Shanti Lal Jain had furnished an affidavit to the assessing officer, admitting that the amount in question belonged to him and was substantively in his possession. The Court noted that this finding was based on a re-examination of the record, which was also evident from the impugned judgment. Therefore, considering the factual background, the appeal was dismissed.

What were the facts?

The Revenue, Commissioner of Income Tax, Udaipur, appealed against an order dated 30.04.2014 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT had affirmed the order of the Commissioner of Income Tax (Appeals), who had deleted an addition made by the assessing officer. The deletion was based on an affidavit furnished by Mr. Shanti Lal Jain before the assessing officer during assessment proceedings, admitting that the amount in question belonged to him and was substantively in his possession. The appeal was filed by the Revenue before the High Court of Judicature for Rajasthan at Jodhpur.

What were the issues?

1. Whether the Income Tax Appellate Tribunal, as a fact-finding authority, adequately discussed the details and provided sufficient reasons for affirming the order of the Commissioner of Income Tax (Appeals)? (Question of law and fact) The Revenue argued that the ITAT failed to discuss the details of the case and affirmed the lower appellate authority's order without adequate reasoning. The Revenue contended that the ITAT, being a fact-finding authority, was obligated to delve into the specifics of the matter. The judgment does not record any arguments presented by the assessee, M/s Sarvodaya Mining Services, Chittorgarh.

AI-generated summary — verify with the full judgment below

[1] IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR J U D G M E N T D.B. INCOME TAX APPEAL NO.213/2014 Commissioner of Income Tax, Udaipur Versus M/s Sarvodaya Mining Services, Chittorgarh Date of Judgment :: 13.04.2016 PRESENT HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MR. JUSTICE KAILASH CHANDRA SHARMA Mr. K.K. Bissa, with Mr. Gajendra Singh Chouhan, for the appellant BY THE COURT : By the judgment impugned dated 30.04.2014, learned Income Tax Appellate Tribunal while affirming the order passed by the Commissioner of Income Tax (Appeals) concluded that the Commissioner was right in deleting the addition as the amount in question was admitted by Mr. Shanti Lal Jain in his affidavit furnished before the assessing officer during the course of assessment proceedings. The only argument advanced before us is that the Income Tax Appellate Tribunal being a fact finding authority is required to discuss the details, but that has not been done and the order passed by the Commissioner of Income Tax (Appeals) has been affirmed without adequate reasons.

[2] We do not find any merit in the argument advanced. Pertinent to notice that the Income Tax Appellate Tribunal in quite unambiguous terms mentioned that Mr. Shanti Lal Jain furnished an affidavit to the assessing officer accepting that the amount in question belonged to him and it was at in his hand on substantive basis. The finding arrived is based on re-examination of record as that too reveals from the judgment impugned. Looking to this factual background, we do not find any merit in this appeal. The same is dismissed. [KAILASH CHANDRA SHARMA],J. [GOVIND MATHUR], J. Pramod

Recent GST High Court judgments

Search GST case law →