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TMI Blog2015 (10) TMI 2807X X X X Extracts X X X X X X X X Extracts X X X X ..... pliance of the record. In view of all these defects, there is no mitigating circumstance to disturb the estimate made by the AO. Assessee has not given any reason to suggest that the estimate is either arbitrary or unjustified. In view thereof, I see no infirmity in the order of the ld. CIT(A). Ground No. 4 of the assessee is dismissed. - ITA No. 415/JP/2013 - - - Dated:- 23-10-2015 - SHRI R.P. TOLANI, J. Appellant by : Shri P.C. Parwal , CA Respondent by :Shri Kailash Mangal, JCIT -DR ORDER R.P. TOLANI, J. This is an appeal filed by the assessee against the order of the ld. CIT(A)-I, Jaipur dated 7-02-2013 for the assessment year 2008-09. 2.1 The ground nos. 1 to 3.1 of the assessee raise following issues. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of being heard in accordance with law. 4.4 I have heard the rival contentions and perused the materials available on record. There is merit in the proposal of both the parties. Accordingly, the issue raised in assessee's appeal is set aside and restored back to the file of the AO to decide the same afresh after the judgment of Hon'ble Rajasthan High Court in the case of Anuj Kumar Varshney others (supra) is delivered, after giving adequate opportunity of being heard to the assessee. Thus Ground No. 2 of the assessee is allowed for statistical purposes. 5.1 The ground no. 4 of the assessee is that ld. CIT(A) has erred in confirming the disallowance out of the following expenses. Conveyance expen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing 10% thereof as the assessee failed to furnish the supporting evidence and records to justify the disallowances. This finding has not been challenged by the assessee. Thus there is no improvement in compliance of the deficiencies in the records as pointed out by the AO. The ITAT without appreciating this issue has made a lumpsum addition of ₹ 50,000/- without assigning any reason whatsoever. It is contended that every year is distinct and separate unit in income tax proceedings and res judicata do not apply. Therefore, ITAT judgements of preceding years on matter of facts and nonmaintenance of relevant records cannot be deemed as binding precedent for the assessee to enjoy the non-maintenance of records and at the same time avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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