What did the Tribunal hold?

The Tribunal is considering the appeal by the Revenue against the CIT(A)'s order. The primary issue revolves around the disallowance of municipal charges claimed by the assessee.

The Revenue appealed against the CIT(A)'s order deleting an addition of Rs. 60,00,000/-. This addition was made by the AO on account of disallowance of municipal charges claimed by the assessee as paid to M/s Jaipur Sales Pvt. Ltd.

What were the issues?

Whether the disallowance of municipal charges claimed by the assessee as paid to a third party was justified.

ACIT vs Late Shri Om Prakash Goyal Th… | ITAT Jaipur 2018

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 39/JP/2014

For Appellant: Shri Nikhilesh Kataria (C.A.) jktLo dh vksj ls@

Hearing: 14/11/2017Pronounced: 10/01/2018

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.

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

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