Income Tax Appellate Tribunal - Panji
Acit, Ajmer vs Late Shri Om Prakash Goyal Th. L/H, Ajmer on 10 January, 2018
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM
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fu/kZkj.k o"kZ@Assessment Year : 2008-09
The ACIT, cuke Late Shri Om Prakash Goyal
Circle-2, Vs. (Through Legal Heir- Smt. Nirmala
Ajmer. Goyal), Prop. M/s Omni Palace, Jaipur
Road, Ajmer.
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s Assessee by : Shri Nikhilesh Kataria (C.A.)
jktLo dh vksj ls@ Revenue by : Shri P.R. Meena (Addl.CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 14/11/2017
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 10/01/2018
vkns'k@ ORDER
PER: VIJAY PAL RAO, J.M. This appeal by the Revenue is directed against order dated 04.12.2013 of CIT (A) for the assessment year 2008-09.The Revenue has raised the following grounds:-
"In view of the facts and circumstances of the case the Ld. CIT(A), Ajmer has erred in:
1. Deleting the addition of Rs. 60,00,000/- made by the AO, on a/c of disallowance of the payment of Municipal Charges, which were claimed by the assessee as paid to M/s Jaipur Sales Pvt.