ROOP SINGH GURJAR,BHIWADI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - CENTRAL, JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR
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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1047/JPR/2024
fu/kZkj.ko"kZ@Assessment Year : 2019-20
Sh. Roop Singh Gurgar
C-1, RIICO Industrial Area,
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG8496R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Rohan Sogani, C.A.
jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT-DR (through V.C.) lquokbZ dh rkjh[k@Date of Hearing
: 29/04/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/04/2025
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER .
On 10.08.2024, present appeal accompanied by an application seeking condonation of delay came to be presented, while challenging order dated 22.03.2024, passed by Learned PCIT u/s 263 of the Income
Tax Act, 1961 (hereinafter referred to as “the Act”).
2
Sh. Roop Singh Gurgar, Bhiwadi
Vide impugned order, Learned PCIT set aside order dated 27.09.2021, passed by the Assessing Officer as regards the assessment year 2019-20, and at the same time directed the Assessing Officer to make necessary verification in respect of observations made in the order, after allowing reasonable opportunity to the assessee. 3. Vide above-said assessment order, the Assessing Officer assessed total income of the assessee at Rs. 1,16,75,424/-, while making an addition of Rs. 39,73,614/-, on account of difference in cash found during survey, which was carried out on 28.02.2018, u/s 133A of the Act at the business premises of the assessee firm. 4. Learned PCIT set aside the above said assessment order while observing that the same was erroneous in so far as it was prejudicial to the interest of the Revenue. 5. Hence, this appeal and the accompany application. 6. When the matter was taken up for hearing, Ld. AR for the appellant submitted that the same may be dismissed as having been withdrawn.
In view of the submission made by Ld. AR, the application seeking condonation of delay as well as the appeal are dismissed as having been withdrawn.
3
Sh. Roop Singh Gurgar, Bhiwadi
File be consigned to the record room after the needful is done by the office.
Order pronounced in the open court on 30/04/2025. ¼xxu xks;y½
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(GAGAN GOYAL)
(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 30/04/2025
*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Sh. Roop Singh Gurgar, Bhiwadi.
2. izR;FkhZ@ The Respondent- PCIT,Central, Jaipur.
3. vk;djvk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No. 1047/JPR/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत