JAIPUR OPHTHALMOLOGICAL SOCIETY,JAIPUR vs. CIT APPEALS , NFAC INCOME TAX DEPARTMENT

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ITA 718/JPR/2023Status: DisposedITAT Jaipur19 December 2024AY 2020-21Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn because the assessee had applied for the Vivad Se Vishwas Scheme, 2024. The assessee was granted liberty to revive the appeal if no settlement was reached under the scheme.

What were the facts?

The Assessing Officer made an addition of Rs. 16,66,634/- to the assessee's total income, stating that expenses were incurred on doctors and not for the benefit of common people. The assessee's appeal was dismissed by the CIT(A).

What were the issues?

Whether the appeal should be dismissed due to the assessee's application under the Vivad Se Vishwas Scheme. The nature of expenses incurred by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM

For Respondent: Ms Alka Gautam (CIT)
Hearing: 18/12/2024Pronounced: 19/12/2024

vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER .

Present appeal came to be presented on 30.11.2023 while challenging order dated 27.09.2023 passed by Learned Commissioner of Income Tax (Appeals), NFAC, Delhi, U/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereby the appeal filed by the assessee against assessment dated 02.09.2022 framed by the Assessing Officer, relating to assessment year 2020-21, has been upheld.

Jaipur Ophthalmological Society vs. ITO 2. Vide assessment order, the Assessing Officer made addition of a sum of Rs. 16,66,634/-, thereby calculating the total income of the assessee at Rs. 29,13,990/-, while framing assessment u/s 143(3) r.w.s. 144B of the Act. The addition came to be made by observing that expenses to the extent of Rs. 16,66,634/-, out of the expenditure put forth by the assessee, were incurred on Doctors and non for benefit of common man or ailing persons.

3.

Feeling dissatisfied with the dismissal of its appeal, the assessee filed present before this Appellate Tribunal.

4.

It may be mentioned here that yesterday on behalf of the appellant society, copies of Form 1 and Form 2 under the Vivad Se Vishwas Scheme, 2024 came to be presented before the Registry. Ld. AR for the appellant submits that since the appellant has filed application to avail of benefit of the said scheme, the said Forms may be taken into consideration.

5.

Since the appellant society has applied for availing of benefit of the above said Scheme-2024, as submitted, this appeal is hereby dismissed as having been withdrawn.

Jaipur Ophthalmological Society vs. ITO However, it is made clear that in case no settlement is arrived at under the said scheme, the appellant shall at liberty to move appropriate application before this Appellate Tribunal, in accordance with law for revival of the appeal. File consignment to the record room after the needful is done by the office. Order pronounced in the open court on 19/12/2024.

Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 19/12/2024 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Jaipur Ophthalmological Society, Jaipur. 1. 2. izR;FkhZ@ The Respondent- ITO, Ward-6(1), Jaipur. 3. vk;djvk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत

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