DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. ANIL BINDRANI, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR
Jh xxu xks;y] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k
BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1273/JP/2024
fu/kZkj.k o"kZ@Assessment Year : 2013-14
Deputy Commissioner of Income
Tax, Central Circle-04, Jaipur cuke
Vs.
Anil Bindrani,
J-75, Ashok Chowk, Adarsh
Nagar, Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEQPB5718J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani, CA.
jktLo dh vksj ls@ Revenue by : Sh. Manoj Kumar, JCIT-DR lquokbZ dh rkjh[k@ Date of Hearing
: 18/02/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 18/02/2025
vkns'k@ ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER
By way of present appeal, department has challenged order dated
16.08.2024 passed by Ld. CIT(A), u/s 250 of the Income Tax Act, 1961, relating to the Assessment Year 2013-14. 2. Vide impugned order, Ld. CIT(A) has allowed the assessee’s appeal and set aside the assessment order dated 26.09.2021. 2
3. While allowing the appeal, Ld. CIT(A) followed the decision by our own Hon’ble High Court in the case of Shyam Sunder Khandelwal v.
ACIT, (2024) 161 taxmann.com 255 (Rajasthan), D.B. Civil Writ Petition
No. 18363/2019. 4. In the above said case, Hon’ble High Court quashed notices u/s 148
of the Act, for the reasons recorded therein. At the same time, the department was given liberty to proceed against the petitioners therein, in accordance with law.
Consequently, ld. CIT(A) followed suit and having regard to the provisions of section 148 and 153C of the Act, allowed the appeal filed by the assessee. But, the department came up in appeal.
5. Today, when the appeal has been taken up for hearing, copy of notice u/s 153C of the Act issued by ACIT, Central Circle-04, Jaipur, relating to the same assessment year 2013-14, has been presented. Vide this notice, the department has required the assessee to prepare true and and correct return of his total income for the said assessment year.
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6. Admittedly, the department has issued notice u/s 153C of the Act. In this situation, it can safely be said that the department has given effect to the decision by our own Hon’ble High Court.
7. The department having complied with and acted upon the above said decision by our Hon’ble High Court, as rightly submitted by both the sides, present appeal by the department can safely be said to have become infructuous.
Result
8. As a consequence, this appeal is hereby dismissed as having become infructuous.
Order pronounced in the open court on 18/02/2025. ¼xxu xks;y ½
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(GAGAN GOYAL)
(NARINDER KUMAR) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 18 /02/2025
*Ganesh Kumar, Sr. PS
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- DCIT, Central Circle-04, Jaipur
2. izR;FkhZ@ The Respondent- Anil Bindrani, Jaipur
3. vk;dj vk;qDr@ The ld CIT
4. vk;dj vk;qDr¼vihy½@The ld CIT(A)
5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
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6. xkMZ QkbZy@ Guard File (ITA No. 1273/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत