TaxTMI 
TaxTMI 
2025 (4) TMI 1975
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....ts and circumstances of the case and in law the ld. CIT(A) has learned in allowing the appeal of the assessee merely relying on the order of CESTAT and without going into the merits of the case. 2. Whether on the facts and circumstances of the case and in law the ld. CIT(A) has erred in deleting the addition of Rs. 83,41,378/- made on account of under valuation of imported paper cup machine(s) in spite of the fact that on similar facts assessee's wife case is pending before the Hon'ble High Court against CESTAT order. 3. Whether on the facts and circumstances of the case and in law the ld. CIT(A) has erred in deleting the addition without appreciating the fact that the department has filed an appeal before the Hon'ble Raja....
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....in, against the order of CESTAT dated 08.02.2022, the department is contesting in High Court which is pending, (b) There is a possibility of filing an appeal against the order of CESTAT dated 28.04.2023 in assessee's case also. Accordingly, the AO assessed the total income of the assessee at Rs. 86,05,138/- after adding the alleged undervaluation amount of Rs. 83,41,378/- to the declared income of Rs. 2,63,760/-. Aggrieved by the order of AO, the assessee preferred appeal before the ld. CIT(A). The ld. CIT(A) deleted the addition by holding that the AO did not provide any independent evidence to substantiate the claim of undervaluation and relied solely on the information from the Customs Department, which has been overturned by the CESTAT.....
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....at similar addition made in case of his wife Sonal Jain was deleted by the Hon'ble ITAT on the basis of the CESTAT order. 3. The AO, however, rejected the contention of assessee by holding that:- a. In case of assessee's wife Sonal Jain, against the order of CESTAT dated 08.02.2022, the department is contesting in High Court which is pending. b. There is a possibility of filing an appeal against the order of CESTAT dt. 28.04.2023 in assessee's case also. Accordingly he made addition of Rs. 83,41,378/- on account of undervaluation of the machines u/s 69 of the Act. 4. The Ld. CIT(A), NFAC deleted the addition made by AO by holding that the AO did not provide any independent evidence to substantiat....
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....'ble Rajasthan High Court vide order dt. 06.08.2024 (PB 45-49)has dismissed the appeal filed by the department. Hence the ground raised by the department stands infructuous. In view of above, addition of Rs. 83,41,378/- made on account of under valuation of imported paper cup machines is rightly deleted by Ld. CIT(A) and thus the grounds of the department be dismissed." 5. The ld. AR of the assessee also filed a detailed paper book in support of the contention so raised in the written submission and the index of the document submitted on 30.09.2024 are as under:- PAPER BOOK S. No. Particulars Pg. No. Filed before AO/CIT(A) 1. Copy of submission filed before ld.CIT(A) 1-6 CIT(A) 2. Copy of I....
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....ur of the assessee on legality and merit and the order of the AO does not survive after the order of the CESTAT. The ld. CIT(A) respectfully followed the order of the CESTAT and deleted the addition made by the AO and we also concur with the findings of the ld. CIT(A) which has merit. Thus the appeal of the Revenue is dismissed. 3.0 Since the appeal of the Revenue in ITA No.29/JP/2023 for the assessment year 2013-14 is dismissed, therefore, the decision taken therein shall apply mutatis mutandis in the appeals of the Revenue in ITA No. 30 to 32/JP/2023. Thus all the appeals of the Revenue are dismissed. 4.0 It is also pertinent to mention that in these appeals the liberty is granted to the Revenue in case they succeed in t....