Court No. - 37 Case :- INCOME TAX APPEAL No. - 381 of 2006 Petitioner :- Commissioner Of Income Tax, Ghaziabad And Anr. Respondent :- Shri M/S R.K. Kapur & Co. Petitioner Counsel :- S.C. Hon'ble Rajes Kumar,J.
Hon’ble Subhash Chandra Nigam,J.
The assessee is a contractor. It appears that on account of certain
discrepancies pointed out by the Special Audit, the assessing authority had
estimated the income at Rs.37,25,680/-. The assessee filed appeal before
Commissioner of Income Tax (Appeals), who after applying the profit rate at
12.5% estimated the income at Rs.5,86,652/-. Against the order of the
Commissioner of Income Tax (Appeals), the assessee filed the appeal before
the Tribunal. Tribunal allowed the appeal in part and estimated the income at
Rs.3,75,457/-. It appears that against the order of the Commissioner of
Income Tax (Appeals), reducing the income assessed by the assessing
authority, Income Tax Officer filed appeal no.2750/Delhi/2003. The Tribunal
has dismissed the appeal in view of the fact that in the appeal filed by the
assessee, i.e. appeal no.2694/Delhi/2003, the Tribunal has estimated the
income at Rs.3,75,457/-.
We do not see any error in the order of the Tribunal. Before the Tribunal, the
dispute was relating to the estimate of the income. Once in the appeal filed by
the assessee, the Tribunal has estimated the income, the order of the
Commissioner of Income Tax (Appeals), in this regard merges with the order
of the Tribunal and, therefore, the Tribunal has rightly dismissed the appeal
filed by the Revenue, which came up for consideration subsequent to the
appeal filed by the assessee.
In view of the above, no substantial question of law arises from the order of
the Tribunal. The appeal is accordingly, dismissed.
Order Date :- 1.2.2010
R./