PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. M/S BHIM SINGH CHUNDAWAT and PARTY

ITA/57/2016HC RajasthanRJHC01029915201620 March 20171 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that it found no just reason to interfere with the order passed by the Commissioner of Income Tax (Appeal), which was affirmed by the Income Tax Appellate Tribunal. The Tribunal had unambiguously concluded, after recording all facts, that the Revenue had failed to dislodge the basis on which the Assessing Officer's addition was deleted. Therefore, the appeal filed by the Revenue did not involve any error warranting interference. The High Court dismissed the appeal. The specific addition made by the Assessing Officer and the amount in dispute are not recorded in the judgment.

What were the facts?

The Principal Commissioner of Income Tax, Udaipur (Revenue) filed an appeal before the Rajasthan High Court against an order dated 08.03.2016 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT had affirmed an order passed by the Commissioner of Income Tax (Appeal). The Assessing Officer had made an addition, which was subsequently deleted by the Commissioner (Appeals). The Revenue contended that the ITAT had erred in affirming the deletion of this addition. The High Court considered the order of the ITAT and found no just reason to interfere with it.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in affirming the deletion of the addition made by the Assessing Officer, thereby failing to dislodge the basis on which the Commissioner of Income Tax (Appeals) deleted the addition? (Question of law) Assessee's Contention: The judgment does not record any specific contentions made by the assessee before the High Court. The ITAT's conclusion, as affirmed by the High Court, suggests that the Revenue failed to dislodge the basis for deletion of the addition. Revenue's Contention: The Revenue contended that the ITAT had erred in affirming the order of the Commissioner (Appeals) which deleted the addition made by the Assessing Officer. The Revenue's appeal was based on the premise that the ITAT's decision was erroneous.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 57 / 2016 Pr. Commissioner of Income Tax, Udaipur ----Appellant Versus M/s Bhim Singh Chundawat & Party, 106, Vallabh Bari, Kota (Rajasthan). ----Respondent _____________________________________________________ For Appellant(s) : Mr. K.K. Bissa _____________________________________________________ HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 20/03/2017

Having considered the order passed by the Commissioner of Income Tax (Appeal), that came to be affirmed by the Income Tax Appellate Tribunal under the order dated 08.03.2016, we do not find any just reason to interfere with the order impugned. The Income Tax Appellate Tribunal in quite unambiguous term, after recording all facts of the case, arrived at the conclusion that the Revenue has failed to dislodge the basis on which the commissioner deleted the addition made by the Assessing Officer. In entirety, the appeal does not involve any error that warrant any interference with the impugned order. The appeal stands dismissed. (VINIT KUMAR MATHUR)J. (GOVIND MATHUR)J. Ramesh/46

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