Shri Durga Prasad Bansal Advocate, Kothi, Dholpur v. The Commissioner Of Income Tax, Jaipur. 2. Income Tax Officer, Ward

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH JAIPUR DB Income Tax Appeal No.19/2005 Shri Durga Prasad Bansal Advocate, Kothi, Dholpurvs. 1. The Commissioner of Income Tax, Jaipur.2. Income Tax Officer, Ward No.2, Bharatpur Date of Order: 22.11.2016 HON'BLE MR. JUSTICE K.S. JHAVERIHON'BLE MR. JUSTICE MAHENDRA MAHESHWARI Mr. P.K. Kasliwal for the appellant/s.Mrs.Parinitoo Jain for the respondent. 1.By way of this appeal, the appellant has assailedthe judgment & order of the Tribunal whereby theTribunal has dismissed the appeal preferred by theassessee. 2.The brief facts of the case are that the assesseeis practicing lawyer, who derives income from legalprofession but he never filed any return. During theassessment year under consideration, the assessee hasmade the investment of Rs. 51,336/- in purchase of thetwo plots on 10/1/1990. The lower authorities treatedthe said investment from undisclosed sources and madethe addition. 3.Counsel for the appellant contended that this Courthas framed following question which reads as under:- “Whether on the facts and in thecircumstances of the case, the Tribunalwas justified in sustaining an additionof interest u/s 234A and u/s 234B of I.T.Act, 1961 without making any specificorder for charging of interest in theAssessment Order by the AssessingOfficer?” 4.The contention raised before the CIT(A) wasnot decided on technical ground. The point which has been raised orally, in our view, is to beraised by amendment in the appeal memo before theCIT(A). Nothing is shown in the appeal which hasbeen filed by the counsel for the appellant beforethe CIT(A) 5.With this order, we set aside the order of theTribunal and the CIT(A). We made it clear that itis only on technical ground and we have notexpressed any opinion on merits. It may notprejudice the department on merits and only ontechnical ground, issue is not decided. Therefore,we are remitting back the matter to CIT(A). 5.The appeal stands allowed. (MAHENDRA MAHESHWARI),J. (K.S.JHAVERI),J. A.Sharma/61