vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk

0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ dey's k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@

ITA. No.1171/JPR/2024 fu/kZkj.k o"kZ@

Assessment Years : 2012-13 Deputy Commissioner of Income cuke Jitendra Kumar Daga Tax, Vs. 1370, Tara Chand Naib Ka rasta Central Circle-4, Johri Bazar, Jaipur. Jaipur.

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD6015E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@

Assessee by : Shri Siddharth Ranka, Adv.

jktLo dh vksj ls Revenue by : Smt. Runi Pal, CIT a lquokbZ dh rkjh[k@

Date of Hearing : 19/02/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 05/05/2025 vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M.

This appeal is filed by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), Jaipur-5 dated 18.07.2024 [hereinafter referred as “CIT(A)”] for the assessment year 2012-13, which in turn arise from the order dated 13.12.2019 passed under section 147 r.w.s. 143(3) of the Income Tax Act, [In short “Act” ]

by the AO.

2. The assessee has