KEDAR PRASAD VIJAY,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,”B” JAIPUR

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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.1280 & 1281/JPR/2024
fu/kZkj.ko"kZ@AssessmentYear : 2014-15 & 2016-17

Shri Kedar Prasad Vijay
326, Arya Nagar, Scheme No. 1
Alwar – 301 001 (Raj) cuke
Vs.
The ACIT
Central Circle
Alwar
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AATPV 5993 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri P.C. Parwal, C.A.
jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date of Hearing

: 18/02/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09/04/2025

vkns'k@ORDER

PER: DR. S. SEETHALAKSHMI, J.M.

Both these appeals have been filed by the assessee against two different orders of the ld. CIT(A)-4, Jaipur dated 22-01-2024 and 22-03-
2024 passed under section passed 143(3) r.w.s. 153A and 143(3) of the Income Tax Act, 1961 respectively. The grounds of appeal raised by the assessee in both the appeals are as under:-
ITA No. 1280/JPR/2024 – A.Y. 2014-15
‘’1. The Ld. CIT(A) has erred on facts and in law in holding that amount of Rs.32,48,726/as per seized material and part thereof deposited in the bank account opened in the name of Shyam
Salona Dhwaj Yatra Samiti, being the donation received from various persons which is operated by any two out of three individuals namely the assessee, Tulsi Ram Mittal and Dilip
Kumar though not assessable in the hands of assessee in his individual capacity is to be deleted subject to assessment in the hands of AOP of these persons. Such direction of Ld. CIT(A) is perverse, illegal & bad in law, hence the same be expunged.

ITA No. 1281/JPR/2024 – A.Y. 2016-17
‘’1. The Ld. CIT(A) has erred on facts and in law in holding that amount of Rs.22,95,239/- as per seized material and part thereof deposited in the bank account opened in the name of Shyam Salona Dhwaj Yatra Samiti, being the donation received from various persons which is operated by any two out of three individuals namely the assessee, Tulsi Ram Mittal and Dilip Kumar though not assessable in the hands of assessee in his
AOP of these persons. Such direction of Ld. CIT(A) is perverse, illegal &
bad in law, hence the same be expunged.
2. The Ld. CIT(A) has erred on facts and in law in rejecting the additional evidences filed by the assessee in support of existence of unregistered
AOP in the name of 'Shyam Salona Dhwaj Yatra Samiti" by making various incorrect and irrelevant observations.
3. The Ld. CIT(A) has erred on facts and in law in holding that the expenditure incurred out of donation received by 'Shyam Salona Dhwaj
Yatra Samiti is not allowable as deduction in computing the total income by making various incorrect and irrelevant observations ignoring the concept of mutuality and basic principle of taxation.
4. That the learned Assessing Officer has erred in law as well as on the facts and circumstances of the case in wrongly computing the total receipts at Rupees 22,95,239.00, out of the seized material AS-1 and AS-
3, whereas, the receipts are only Rupees 90,000.00 and expenses of Rupees 8,94,482.00, as evidenced from statement/details of nottings and explanation and learned Commissioner of Income Tax-(Appeals)-IV, has erred in not giving any finding thereon.
5. That the learned Assessing Officer has erred in law as well as on the facts and circumstances of the case in considering all the entries as appearing in seized material AS-I and AS-3 in the Assessment Year 2016-
17, whereas these entries relates to the financial year 2014-15 relevant to Assessment Year 2015-16, thus no cause of action arises vis-à-vis the entries appearing in AS-1 and AS-3 in the Assessment Year 2016-17 and the learned Commissioner of Income Tax-(Appeals)-IV, Jaipur, has erred in not giving any finding thereon.’’