SHRI KANA RAM KUMAWAT,JAIPUR vs. ITO, WARD 2(1), JAIPUR
In the result, this appeal of the assessee is allowed
ITA 1377/JPR/2019[2008-09]Status: DisposedITAT Jaipur16 Aug 2021AY 2008-09
Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1377/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year: 2008-09 Kana Ram Kumawat, Cuke I.T.O., Vs. “Wisdom”, 23 Purohit Ji Baas, Ward- 2(1), Hawa Sarak, Laxmi Dharm Kanta Jaipur. Gali End, 22 Godam, Jaipur- 302006. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahcpk 0149 H Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Anil Kaushik (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 28/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 16/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 11/09/2019 For The A.Y. 2008-09. The Grounds Taken By The Assessee Are As Under: “1. Under The Facts & Circumstances Of The Case, The Order Passed U/S 148/144 By Ld. Ao Is Illegal & Bad In Law & Is Invalid Abinitio. 2. The Assessee Has Filed His Income Tax Return On Time, Obtained The Tax Audit Report On Time & The Return So Filed Was Processed & Refund Was Granted By The Department Which Is Duly Posted In 26As By The Department, Despite That Reassessment Proceedings Were Initiated For The Reason That The Assessee Did Not File His Itr, Thus The Very Basis Of Selection Of The Case For Reassessment U/S 147/148 Of The Act Is Ill Founded, Grossly Incorrect & False & In Contradiction With The Facts Available With The Department, Hence, The Reassessment Proceedings
For Appellant: Shri Anil Kaushik (CA)For Respondent: Smt. Monisha Choudhary(JCIT)
Section 145(3)Section 147Section 148Section 44A
section 44AB of the IT Act,
1961 within prescribed time limit.
ii. Filed his ITR
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ITA 1377/JP/2019 _
Kana Ram Kumawat Vs ITO iii. ITR was processed and refund was granted as reflected in 26AS.
iv. The Id. CIT(A) accepts in his order that the Assessee filed his ITR that is confirmed from form 26AS showing processing
