ACIT, AJMER vs. LATE SHRI OM PRAKASH GOYAL TH. L/H, AJMER

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 Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 39/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke The ACIT, Late Shri Om Prakash Goyal Vs. Circle-2, (Through Legal Heir- Smt. Nirmala Ajmer. Goyal), Prop. M/s Omni Palace, Jaipur Road, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQPG8361C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhilesh Kataria (C.A.) jktLo dh vksj ls@ Revenue by : Shri P.R. Meena (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 14/11/2017 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 10/01/2018 vkns'k@ ORDER

PER: VIJAY PAL RAO, J.M. This appeal by the Revenue is directed against order dated 04.12.2013 of CIT (A) for the assessment year 2008-09.The Revenue has raised the following grounds:-

“In view of the facts and circumstances of the case the Ld. CIT(A), Ajmer has erred in: 1. Deleting the addition of Rs. 60,00,000/- made by the AO, on a/c of disallowance of the payment of Municipal Charges, which were claimed by the assessee as paid to M/s Jaipur Sales Pvt.