Ashok Kumar Banthia, Bikaner vs. DCIT, Central Circle, Bikaner
Appeal of the assessee is allowed
ITA 297/JODH/2019[2012-13]Status: DisposedITAT Jodhpur02 Sept 2021AY 2012-13
Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavashok Kumar Banthia, Vs. D.C.I.T., Kumharon Ka Mohalla, Central Circle, Gangashahar, Bikaner. Bikaner. Pan No. Aixpb 4919 N Assessee By Shri Suresh Ojha, Adv. & Shri Sudarshan Jhabak, Ca. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 12/08/2021 Date Of Pronouncement 06/09/2021 O R D E R Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Cit(A)-Iv, Jaipur Dated 07/09/2019 For The A.Y. 2012-13 Wherein Following Grounds Have Been Taken By The Assessee: “1. That The Order Passed By The Assessing Authority & Sustained By The Commissioner Of Income Tax (Appeals) Is Illegal & Against The Law. 2. That The Order Is Illegal In View Of The Fact That The Commissioner Of Income Tax (Appeals) As Well As The Assessing Authority Fails To Cross Examine The Deponent Of The Affidavits Submitted Before The Assessing Officer. In View Of Judgment Of Hon’Ble Supreme Court Delivered In The Case Of M/S Mehta Parekha & Co., The Contents Of The Affidavit Should Have Been Accepted. 3. That The Assessment Completed In The Hands Of The Assessee Is Not Justified Because The Amount Belongs To M/S Lux Industries Limited As Admitted By The Director Of The Company. Therefore, The Assessment Is Illegal.
For Appellant: “1. That the
Section 132Section 143(3)
…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Ashok Kumar Banthia, Vs. D.C.I.T., Kumharon Ka Mohalla, Central Circle, Gangashahar, Bikaner. Bikaner. PAN No. AIXPB 4919 N Assessee by Shri Suresh Ojha, Adv. & Shri Sudarshan Jhabak, CA. Revenue by Smt. Sanchita Kumar, CIT-DR Date of Hearing 12/08/2021 Date of Pronouncement 06/09/2021 O R D E R PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order passed by the ld. CIT(A)-IV, Jaipur dated 07/09/2019 for the A.Y. 2012-13 wh…
