SURENDER KUMAR SANGHI,JAIPUR vs. ITO 3(5), JAIPUR

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

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BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1220/JPR/2024
fu/kZkj.ko"kZ@Assessment Year : 2011-12
Ward-3(5),
Jaipur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AMOPS6545E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.L Yadav, C.A.
jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing

: 26/03/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 27/03/2025

vkns'k@ORDER

PER: NARINDER KUMAR, JUDICIAL MEMBER .

On 29.07.2024, Learned CIT(A), NFAC, Delhipassed order u/s 250
of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), and thereby dismissed the appeal filed by the assessee, relating to the assessment year 2011-12, and thereby upheld the assessment order dated 14.11.2018 passed by the Assessing Officer.

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2. Vide abovesaid assessment order, the Assessing Officer assessed total income of the assessee at Rs. 13,64,330/-, by applying provisions of Section 50C of the Act, and calculating short term capital gain of the equal amount, having regard to sale of immovable property by the assessee.
3. When the assessment order was challenged before Learned CIT(A), said appeal came to be dismissed, while observing that the assessee had failed to furnish any information or documents.
4. Argument heard. File perused.
CONTENTIONS
5. Ld. AR for the appellant has submitted that the above said observations made by Learned CIT(A) that the assessee did not furnish any information or documents is against record.
In this regard, Ld. AR for the assessee-appellant has referred to page
9 of the paper book, and pointed out that on 20.05.2024, the assessee uploaded 5 documents, on the portal of Income Tax Department.
6. Ld. DR for the department, when confronted with the above said information uploaded on the Income Tax Portal, has not disputed the said submission made by Ld. AR for the assessee-appellant.
Order pronounced in the open court on 27/03/2025. 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:- 27/03/2025

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*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Surender Kumar Sanghi, Jaipur.
2. izR;FkhZ@ The Respondent- ITO, Ward-3(5), Jaipur.
3. vk;djvk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No. 1220/JPR/2024) vkns'kkuqlkj@ By order,

सहायकपंजीकार@Aेेजज. त्महपेजतंत