ITAT Jaipur Judgments — March 2021

M/S. BLUE HEAVEN BUILDCOM PRIVATE LIMITED,JAIPUR vs ITO, WARD-1(2), JAIPUR

ITA 15/JPR/2020[2009-10]Status: Disposed31 Mar 2021AY 2009-10Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

SHRI PRAVEEN KUMAR SOOD,JAIPUR vs INCOME TAX OFFICER, WARD-3-2, JAIPUR

ITA 892/JPR/2018[2013-14]Status: Disposed30 Mar 2021AY 2013-14Dismissed

The assessee requested to withdraw the appeal as the 'Vivad Se Vishwas Scheme' petition was accepted. The Revenue did not object to the withdrawal.

SHRI KUSHAL CHAND SURANA,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 303/JPR/2018[2015-16]Status: Disposed30 Mar 2021AY 2015-16Withdrawn

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

SHRI PUKHRAJ KHANDELWAL,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 687/JPR/2019[2015-16]Status: Disposed30 Mar 2021AY 2015-16Withdrawn

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

SMT. SUSHILA CHACHAN C/O- SHRAWAN KUMAR GUPTA, ADVOCATE, 416, SURYA CHAMBER RADIO MARKET NEHRU BAZAR, JAIPUR,JAIPUR vs ITO WARD-4(2), JAIPUR, JAIPUR

ITA 683/JPR/2019[2009-10]Status: Disposed30 Mar 2021AY 2009-10Allowed

The Tribunal held that the reopening of assessment under Section 147 was invalid because the AO failed to consider the assessee's original return which already disclosed the sale of the immovable property. Therefore, there was no failure to disclose material facts, and the AO lacked the 'reason to believe' that income had escaped assessment.

SARASWATI BAL VIDYA NIKETAN SAMITI,CHIRAWA vs CIT(E), JAIPUR

ITA 314/JPR/2020[2020-21]Status: Disposed30 Mar 2021AY 2020-21Dismissed

The tribunal allowed the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

FATEHPURIA TRANSFORMER &SWITCHGEARS PVT. LTD.,JAIPUR vs ACIT, CIRCLE 1, JAIPUR

ITA 1274/JPR/2019[2008-09]Status: Disposed30 Mar 2021AY 2008-09Withdrawn

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

M/S PANIHARIN JEWELS,JAIPUR vs INCOME TAX OFFICER, WARD-4-1, JAIPUR

ITA 153/JPR/2019[2010-11]Status: Disposed30 Mar 2021AY 2010-11Dismissed

The assessee requested to withdraw the appeal as the 'Vivad Se Vishwas Scheme' petition was accepted. The Revenue did not object to this request.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs SHRI GANPATI DEVELOPERS, KOTA

ITA 1348/JPR/2018[2015-16]Status: Disposed30 Mar 2021AY 2015-16Dismissed

The Tribunal upheld the order of the CIT(A), finding that the AO's assessment was based on loose papers without sufficient corroborative evidence. The Tribunal dismissed both the Revenue's appeal and the assessee's cross-objection.

SHRI RAJENDRA KUMAR SANCHETI 263-264, JOHARI BAZAR, JAIPUR C/O SHRI VIJAY GOYAL SHREE RAMAM, 58 SHREE GOPAL NAGAR, GOPAL PURA BYE PASS ROAD, JAIPUR,JAIPUR vs INCOME TAX OFFICER WARD-1(1), JAIPUR, WARD-1(1), JAIPUR

ITA 291/JPR/2019[2011-12]Status: Disposed30 Mar 2021AY 2011-12Dismissed

The assessee requested to withdraw the appeal as the 'Vivad Se Vishwas' petition was accepted. The Revenue did not object to this request.

SHRI SHYAMVEER SINGH NATHAWAT,JAIPUR vs ITO, WARD 6(3), JAIPUR

ITA 20/JPR/2020[2014-15]Status: Disposed30 Mar 2021AY 2014-15Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

M/S. SEWARD EXPORTS PVT. LTD.5-L-22, MAHAVEER NAGAR-3, KOTA-324005,KOTA vs ACIT, CIRCLE-1, KOTA, CIRCLE-1, KOTA

ITA 600/JPR/2019[2014-15]Status: Disposed30 Mar 2021AY 2014-15Allowed

The Tribunal held that disallowances made solely on the basis of cash payments and self-made vouchers, without specific findings that the expenses were not for business purposes, are ad-hoc and unsustainable. The Tribunal noted inconsistencies in the CIT(A)'s reasoning.

SMT. SUNITA TAMBI,JAIPUR vs ITO WARD 5(4) JAIPUR, JAIPUR

ITA 1213/JPR/2019[2015-16]Status: Disposed30 Mar 2021AY 2015-16Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

VIRENDRA SINGH BHADAURIA,JAIPUR vs PR. CIT-3, JAIPUR

ITA 255/JPR/2020[2015-16]Status: Disposed25 Mar 2021AY 2015-16Allowed

The Tribunal held that the AO had conducted sufficient inquiries and applied the provisions of law correctly. Therefore, the Pr.CIT's order under Section 263, which assumed a lack of inquiry or incorrect application of law, was not sustainable.

DCIT, CIRCLE-6, JAIPUR vs M/S. RAJASTHAN FINANCIAL CORPORATION, JAIPUR

ITA 1244/JPR/2019[2016-17]Status: Disposed24 Mar 2021AY 2016-17Dismissed

The Tribunal upheld the CIT(A)'s decision, following the jurisdictional High Court's ruling in the assessee's own case. The High Court had previously held that MAT provisions under Section 115JB were not applicable to the assessee.

SMT. SHALINI AGRAWAL,BEAWAR vs INCOME TAX OFFICER, WARD-2, BEAWAR

ITA 674/JPR/2018[2010-11]Status: Disposed24 Mar 2021AY 2010-11Dismissed

The assessee requested to withdraw the appeal as the 'Vivad Se Vishwas Scheme' petition was accepted. The Revenue did not object to this request.

SMT. SAROJ SHARMA,JAIPUR vs ACIT, CIRCLE-3, JAIPUR

ITA 1311/JPR/2019[2015-16]Status: Disposed24 Mar 2021AY 2015-16Dismissed

The Tribunal held that non-fulfillment of conditions under other Acts cannot change the head of income for tax purposes. Since the assessee met the basic conditions for 'income from house property' under Section 22 of the Income Tax Act, the rental income was correctly assessed under this head, and deductions under Section 24 were allowable.

DY.CIT, CIRCLE-3, JAIPUR vs SMT. SAROJ SHARMA, JAIPUR

ITA 1292/JPR/2019[2015-16]Status: Disposed24 Mar 2021AY 2015-16Dismissed

The Tribunal held that non-fulfillment of conditions under other Acts cannot change the head of income for tax purposes. Since the assessee met the basic conditions for 'income from house property' under Section 22 of the Income Tax Act, the rental income was correctly assessed under this head, and deductions under Section 24 were allowable.

SMT. NEELAM GROVER,JAIPUR vs INCOME TAX OFFICER, WARD-3-2, JAIPUR

ITA 934/JPR/2018[2011-12]Status: Disposed23 Mar 2021AY 2011-12Dismissed

The assessee requested to withdraw the appeal as their case was accepted under the Vivad Se Vishwas Scheme. The Revenue did not object to this request.

M/S. BHURAMAL RAJMAL SURANA,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 294/JPR/2018[2015-16]Status: Disposed23 Mar 2021AY 2015-16Withdrawn

The Tribunal permitted the assessee to withdraw its appeal. The appeal was dismissed as withdrawn in view of the assessee settling the matter under the Vivad Se Vishwas scheme.

SHRI SHIV RAM SAINI,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR

ITA 954/JPR/2019[2013-14]Status: Disposed23 Mar 2021AY 2013-14Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

SHRI NARESH KUMAR CHOUDHARY,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 302/JPR/2018[2013-14]Status: Disposed23 Mar 2021AY 2013-14Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

SANTOSH GARAGE PVT. LTD.,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

ITA 71/JPR/2019[2015-16]Status: Disposed23 Mar 2021AY 2015-16Dismissed

The Tribunal permitted the assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The revenue did not object to the withdrawal.

DCIT, CENTRAL CIRCLE-3, JAIPUR vs SHRI MEGHRAJ SINGH SHEKHAWAT, JAIPUR

ITA 29/JPR/2020[2009-10]Status: Disposed22 Mar 2021AY 2009-10Dismissed

The Tribunal accepted the assessee's prayer for withdrawal of the appeals. The Revenue did not raise any objection to this prayer.

DCIT, CENTRAL CIRCLE-3, JAIPUR vs SHRI MEGHRAJ SINGH SHEKHAWAT, JAIPUR

ITA 31/JPR/2020[2020]Status: Disposed22 Mar 2021Dismissed

The Tribunal accepted the assessee's prayer for withdrawal of the appeals. The Revenue did not raise any objection to this prayer.

DCIT, CENTRAL CIRCLE-3, JAIPUR vs SHRI MEGHRAJ SINGH SHEKHAWAT, JAIPUR

ITA 30/JPR/2020[2012-13]Status: Disposed22 Mar 2021AY 2012-13Dismissed

The Tribunal accepted the assessee's prayer for withdrawal of the appeals. The Revenue did not raise any objection to this prayer.

DCIT, C-6, JAIPUR vs MOHAMMED AKHLAQ, JAIPUR

ITA 187/JPR/2020[2012-13]Status: Disposed19 Mar 2021AY 2012-13Dismissed

The Tribunal allowed the assessee's request to withdraw the appeal, as the matter was settled under the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.

SHRI SUNIL KUMAR TANK,JAIPUR vs INCOME TAX OFFICER WARD -6(2), JAIPUR

ITA 294/JPR/2020[2010-11]Status: Disposed18 Mar 2021AY 2010-11Withdrawn

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

SHRI OM PRAKASH MODI,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 196/JPR/2018[2014-15]Status: Disposed18 Mar 2021AY 2014-15Allowed

The Tribunal held that the delay in filing the return was due to a reasonable cause as the assessee was not provided with copies of statements recorded during the search. Therefore, the penalty levied under Section 271AAB was directed to be deleted.

SHRI ATUL KOCHAR,JAIPUR vs PRCIT-2, JAIPUR

ITA 211/JPR/2020[2015-16]Status: Disposed18 Mar 2021AY 2015-16Allowed

The Tribunal held that the PCIT cannot invoke section 263 merely because he disagrees with the AO's view, especially when the AO has conducted inquiries and taken a permissible view. The revisionary order was found unsustainable as the PCIT failed to demonstrate that the AO's order was erroneous and prejudicial to the revenue.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR vs SHRI ALKESH PATNI, JAIPUR

ITA 563/JPR/2018[2014-15]Status: Disposed18 Mar 2021AY 2014-15Dismissed

The Tribunal upheld the CIT(A)'s order, agreeing that statements recorded under Section 131, especially when made under pressure, should not prevail over the presumptive scheme under Section 44AD, which does not require maintenance of books of accounts. The additions were deemed to be covered by the declared gross receipts.

SHRI DEVENDRA KUMAR BHARGAVA,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

ITA 654/JPR/2018[2014-15]Status: Disposed18 Mar 2021AY 2014-15Allowed

The Tribunal held that the land was situated more than 8 km from the municipal limits of Jaipur and was used for agricultural purposes. Therefore, it was outside the scope of Section 2(14) and the capital gains were exempt from tax.

SHRI MAHENDRA KUMAR JAIN,AJMER vs INCOME TAX OFFICER, WARD-2-2, AJMER

ITA 1150/JPR/2019[2014-15]Status: Disposed18 Mar 2021AY 2014-15Withdrawn

The tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

ITA 1424/JPR/2018[2013-14 (24Q, 3RD QTR)]Status: Disposed17 Mar 2021Withdrawn

The Tribunal condoned the delay, finding sufficient cause for the delayed filing and emphasizing substantial justice over technicalities. However, since the assessee opted for the Vivad Se Vishwas Scheme and applied for withdrawal, the appeals were dismissed as withdrawn.

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

ITA 1425/JPR/2018[2013-14 (24Q, 4RD QTR)]Status: Disposed17 Mar 2021Withdrawn

The Tribunal condoned the delay, finding sufficient cause for the delayed filing and emphasizing substantial justice over technicalities. However, since the assessee opted for the Vivad Se Vishwas Scheme and applied for withdrawal, the appeals were dismissed as withdrawn.

GOVT. SENIOR UPADHAYAY SANSKRIT SCHOOL, SEWAR,AJMER vs ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

ITA 1423/JPR/2018[2013-14 (24q, 2ND QTR)]Status: Disposed17 Mar 2021Withdrawn

The Tribunal condoned the delay, finding sufficient cause for the delayed filing and emphasizing substantial justice over technicalities. However, since the assessee opted for the Vivad Se Vishwas Scheme and applied for withdrawal, the appeals were dismissed as withdrawn.

SMT. RICHA GOYAL,JAIPUR vs ITO, WARD-6(3), JAIPUR

ITA 1371/JPR/2019[2011-12]Status: Disposed17 Mar 2021AY 2011-12Dismissed

The Tribunal condoned the one-day delay in filing the appeal, citing sufficient cause and the principle of substantial justice over technicalities. However, since the assessee wished to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme, the appeal was permitted to be withdrawn.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR vs SHRI RAVINDRA MITTAL, JAIPUR

ITA 823/JPR/2019[2012-13]Status: Disposed17 Mar 2021AY 2012-13Partly Allowed

The Tribunal held that the gains arising from the development agreement should be treated as capital gains, not business income. It also directed that the cost of acquisition for calculating capital gains should be determined as per the provisions of law, modifying the CIT(A)'s direction for floor-wise valuation.

SMT. BOBBY SINGH C/O- ATUL SETHI, CA, E-172/A, UTTAM TOWER, RAMESH MARG, C-SCHEME, JAIPUR,JAIPUR vs ITO WARD-6(1), JAIPUR, WARD-6(1), JAIPUR

ITA 770/JPR/2019[2013-14]Status: Disposed17 Mar 2021AY 2013-14Withdrawn

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

SHRI KRISHNA BOTHRA 302, VINAYAK APARTMENT PRITHVIRAJ ROAD, C-SCHEME, JAIPUR,JAIPUR vs ITO WARD-6 (2), JAIPUR, WARD-6(2), JAIPUR

ITA 967/JPR/2019[2010-11]Status: Disposed17 Mar 2021AY 2010-11Dismissed

The Tribunal held that since no return was filed under section 139(1) or 139(4), the case did not fall under section 234A(3). Therefore, the provisions of section 234A(1) were applicable, and the rectification by the AO was justified.

VIJAY JAIKISHAN MASSAND,KOTA vs ASSISTANT COMMISSIONER OF INCOME TAX, KOTA

ITA 280/JPR/2018[2011-12]Status: Disposed16 Mar 2021AY 2011-12Withdrawn

The Tribunal condoned the delay, finding sufficient cause for the delay and prioritizing substantial justice over technicalities. However, since the assessee opted for the Vivad Se Vishwas Scheme and applied for withdrawal, the appeal was dismissed as withdrawn.

M/S. ANJANA REAL ESTATE PRIVATE LIMITED,JAIPUR vs ITO, WARD 2(5), JAIPUR

ITA 126/JPR/2020[2010-11]Status: Disposed16 Mar 2021AY 2010-11Dismissed

The Tribunal permitted the assessee to withdraw its appeal as the assessee had opted for the Vivad Se Vishwas scheme to settle the dispute.

KUMARI MEENAKSHI RATHORE,JAIPUR vs INCOME TAX OFFICER, WARD-2(3), JAIPUR

ITA 873/JPR/2018[2013-14]Status: Disposed16 Mar 2021AY 2013-14Withdrawn

The Tribunal permitted the assessee to withdraw the appeal as the matter was settled under the Vivad Se Vishwas scheme. The appeal was accordingly dismissed as withdrawn.

UPENDRA SONI,JAIPUR vs ACIT, JAIPUR

ITA 259/JPR/2011[1998-99]Status: Disposed15 Mar 2021AY 1998-99Dismissed

The Tribunal permitted the assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The Revenue did not raise any objection to the withdrawal.

SMT. SHANTI JAIN,TONK vs INCOME TAX OFFICER, WARD, TONK

ITA 625/JPR/2018[2013-14]Status: Disposed15 Mar 2021AY 2013-14Dismissed

The Tribunal allowed the assessee to withdraw the appeal as the conditions for the Vivad Se Vishwas scheme were met. The appeal was deemed withdrawn upon issuance of the certificate under the scheme.

SHRI YATHARTH TIWARI,JAIPUR vs INCOME TAX OFFICER, WARD-4-5, JAIPUR

ITA 1130/JPR/2019[2013-14]Status: Disposed15 Mar 2021AY 2013-14Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

SHRI RAKESH KUMAR JAIN,JAIPUR vs JOINT COMMISSIONER OF INCOME TAX, RANGE-4, JAIPUR

ITA 939/JPR/2018[2013-14]Status: Disposed15 Mar 2021AY 2013-14Dismissed

The assessee sought to withdraw the appeals as the dispute had been settled under the Vivad Se Vishwas scheme. The Revenue had no objection to the withdrawal.

SHRI DINKAR SHARMA,ALWAR vs INCOME TAX OFFICER, WARD-2-1, ALWAR

ITA 981/JPR/2019[2014-15]Status: Disposed15 Mar 2021AY 2014-15Withdrawn

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

SHRI ANKIT KUMAR CHHIPA,JAIPUR vs INCOME TAX OFFICER, WARD-4-1, JAIPUR

ITA 830/JPR/2019[2015-16]Status: Disposed15 Mar 2021AY 2015-16Withdrawn

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

SHRI MANOJ KUMAR KHANDELWAL,JAIPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 685/JPR/2019[2015-16]Status: Disposed15 Mar 2021AY 2015-16Withdrawn

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.