Income Tax Appellate Tribunal - Allahabad
M/S Mool Raj Vijay Kumar, Kaushambi vs Dy./Acit(Cc), Allahabad on 25 August, 2025
I.T.A. No.39/Alld/2023
1
Assessment Year:2018-19
IN THE INCOME TAX APPELLATE TRIBUNAL
ALLAHABAD BENCH, ALLAHABAD
BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER
AND
SHRI SUBHASH MALGURIA, JUDICIAL MEMBER
I.T.A. No.39/Alld/2023
Assessment year:2018-19
M/s Mool Raj Vijay Kumar Vs. Dy.C.I.T.,
Naya Bazar, Central Circle,
Kaushambi Allahabad
PAN:AAIFM9789Q
(Appellant) (Respondent)
Appellant by None (Application)
Respondent by Shri A. K. Singh, Sr. D.R.
ORDER
PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.39/Alld/2023 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 10/03/2023 (DIN & Order No.ITBA/APL/S/250/2022- 23/1050583147(1) of Commissioner of Income Tax (Appeals) ["CIT(A)" for short].
2. The facts of the case, in brief, are that the assessee filed its return of income declaring total income of Rs.6,51,629/-. The Assessing Officer I.T.A. No.39/Alld/2023 2 Assessment Year:2018-19 processed the return filed by the assessee and passed assessment order u/s 143(3) of the Act on 08/06/2021 and determined the total income of the assessee at Rs.18,96,933/- by making various additions. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 10/03/2023, the assessee's appeal was dismissed by learned CIT(A). Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A).
3. At the time of hearing, the assessee was represented by none. In the absence of any representation from the assessee's side, we heard learned D.R. and perused the materials available on record. The learned D.R. placed reliance on the assessment order and the impugned order of the learned CIT(A). He placed further reliance on the written submissions in which prayer has been made to confirm the additions of Rs.59,503/-, Rs.4,85,800/- and Rs.7,00,000/- In the aforesaid written submissions, reliance was placed by learned D.R. on the following case laws:
(a) [2019] 412 ITR 161 (SC) Pr.CIT vs. NRA Iron & Steel (P.) Ltd.
(assessment year 2009-10)
(b) [2015] 230 taxman 268 (SC), Navodaya Castle (P.) Ltd. vs. CIT Dismissing SLP against [2014] 367 ITR 306 (Delhi)
(c) [2014] 227 Taxman 373 (SC) N. Tarika Property Invest (P.) Ltd.
vs. CIT dismissing SLP against [2014] 221 Taxman 14 (Delhi)
(d) [2021] 277 Taxman 594 (SC), Sadiq Sheikh vs. CIT Dismissing assessee's SLP against [2020] 122 taxmann.com 39 (Bom.)
(e) [2018] 258 Taxman 160 (SC), Pavankumar M. Sanghvi vs. Income Tax Officer, Dismissing SLP against [2018] 404 ITR 601 (Gujarat)
(f) [2014] 221 Taxman 143 (Andhra Pradesh) (Mag.) Gayathri Associates vs. Income Tax Officer
(g) Smt Puja Grover vs. ACIT (I.T.A. No.140/A/2024) order dated 20/03/2025
(h) [2015] 375 ITR 123 (Calcutta), CIT vs. Maithan International
(i) [2007] 291 ITR 278 (SC) CIT vs. P. Mohankala I.T.A. No.39/Alld/2023 3 Assessment Year:2018-19
(j) [2012] 204 Taxman 135 (Allahabad) Sagittraious Builders &Colonisers v. CIT
(k) [2019] 102 taxmann.com 392 (Delhi) Alfa Bhoj Ltd. vs. DCIT
4. We have heard learned Department Representative and perused the materials available on record. It is found that the learned CIT(A) has passed a detailed order after giving due consideration to the facts of the case, applicable law and decided precedents. The relevant portion of the order of the learned CIT(A) is reproduced as under:
I.T.A. No.39/Alld/2023 4 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 5 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 6 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 7 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 8 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 9 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 10 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 11 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 12 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 13 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 14 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 15 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 16 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 17 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 18 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 19 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 20 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 21 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 22 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 23 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 24 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 25 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 26 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 27 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 28 Assessment Year:2018-19 I.T.A. No.39/Alld/2023 29 Assessment Year:2018-19 4.1 Nothing has been brought for our consideration to persuade us to take a view different from the view taken by the learned CIT(A) in the aforesaid order. In view of the foregoing, the aforesaid additions of Rs.59,503/-, Rs.4,85,800/- and Rs.7,00,000/- are confirmed.
5. In the result, the appeal of the assessee stands dismissed.
(Order pronounced in the open court on 25/08/2025) Sd/. Sd/.
(ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:25/08/2025 *Singh I.T.A. No.39/Alld/2023 30 Assessment Year:2018-19 Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. D.R., I.T.A.T., Allahabad