Madhur Vegoils Private Limited v. Income Tax Officer, Ward 1(1), Kota

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 57/2018 Madhur Vegoils Private Limited Having Its Registered Address At8-C, Small Scale Industrial Area, Kota Through Its Director shriKotu Mal Advani, S/o Shri Bansha Mal Advani ----Assessee-Appellant Versus Income Tax Officer, Ward 1(1), Kota Having Its Address, AtCentral Revenue Building Near C.A.D. Circle, Kota ----Respondent For Appellant(s) : Mr. Siddharh RankaFor Respondent(s): Ms. Parnitoo Jain withMs. Shiva Goyal HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Judgment 22/01/2019 By this appeal, appellant seeks to question thejudgment of the Income Tax Appellate Tribunal, Jaipur Bench,Jaipur dated 31.07.2017, that was admitted by the Court on21.02.2018 on the following questions: “Whether under the garb of rejection of booksof accounts, huge trading additions can said to be legallyjustifiable when the defects pointed out, if any, wereminor defects and no defect was pointed out in theopening stock, purchases, sales, closing stock and stock-register” Mr. Siddharth Ranka, learned counsel for the appellant has argued at some length and also cited a number of judgmentswithin the course of arguments and also produced the copy of thefresh assessment order. The Income Tax Appellate Tribunal setting aside the aforesaid assessment order passed by the AssessingOfficer, remanded the matter back to him for framing de novoassessment order. Even though, learned counsel for the appellantaddressed the Court and cited number of judgments on merits,but in the course of arguments produced copy of the freshassessment order dated 28.12.2018. In view of the aforesaid development, we do not find itappropriate to decide the present appeal on merits as the freshassessment/remand order has been passed in terms of the orderof Income Tax Appellate Tribunal in which the appellant hadopportunity to participate in the proceedings and put his casebeforethe Assessing Officer. The appeal is dismissed as having become infructuous. However, the appellant is allowed to appeal against theassessment order and in doing so, he can challenge the same onall such ground are available to him in law. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Manish/26