M/s Jain Farms Private Ltd., Bangalore V. ITO, Bangalore

ITA 1009/BANG/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5012 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 11 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO; S VENKATESH JDIT
• Keywords: Revision of order; Additional evidence
• Section: 133A; 148; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR GADALE, JUDICIAL MEMBER SN ITA NO. ASST. YEAR 1 1009/BANG/2016 2006-07 2 1010/BANG/2016 2007-08 3 1011/BANG/2016 2008-09 4 1012/BANG/2016 2008-09 5 1013/BANG/2016 2009-10 6 1014/BANG/2016 2010-11 7 1015/BANG/2016 2011-12 8 1016/BANG/2016 2011-12 M/S JAIN FARMS PVT. LTD., NO.59/1, NAKODA ARCADE, 3 RD FLOOR, DVG ROAD, BASAVANGUDI, BANGALORE-560 102. VS. THE INCOME-TAX OFFICER, WARD-11(2), BANGALORE. APPELLANT RESPONDENT SN ITA NO. ASST. YEAR 1 1017/BANG/2016 2006-07 2 1018/BANG/2016 2007-08 3 1019/BANG/2016 2008-09 4 1020/BANG/2016 2009-10 5 1021/BANG/2016 2010-11 M/S JAIN FARMS & RESORTS LTD., NO.59/1, NAKODA ARCADE, 3 RD FLOOR, DVG ROAD, BASAVANGUDI, BANGALORE-560 102. VS. THE INCOME-TAX OFFICER, WARD-11(2), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI C.H SUNDAR RAO, CIT & SHRI S VENKATESH, JDIT (DR) ITA NOS.1009 TO 1021/BANG/2016 PAGE 2 OF 5 DATE OF HEARING : 16.05.2019 DATE OF PRONOUNCEMENT : 16.05.2019 O R D E R PER BENCH ALL THESE APPEALS HAVE BEEN FILED BY THE RESPECTIV E ASSESSEES AND THEY RELATE TO THE YEARS MENTIONED IN THE CAUSE TITLE ABOVE. OUT OF THE ABOVE, THE APPEAL FILED BY M/S JAIN FARMS P LTD FOR ASSESSMENT YEAR 2008-09 AND 2011-12 AND NUMBERED AS ITA NO.1012 & 1015/2016/BANG/16 RESPECTIVELY ARE DIREC TED AGAINST THE REVISION ORDER PASSED BY LD. PR. CIT, BANGALORE . THE REMAINING APPEALS ARE DIRECTED AGAINST THE APPELLATE ORDERS P ASSED BY LD CIT(A) AGAINST THE QUANTUM ASSESSMENT ORDERS IN THE HANDS OF BOTH THE ASSESSEES HEREIN. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, EVE N THOUGH THE NOTICE OF HEARING WAS SENT BY REGISTERED POST ON MO RE THAN ONE OCCASION TO THE ASSESSEE. HENCE WE PROCEED TO DISP OSE OF THE APPEALS EX-PARTE, WITHOUT THE PRESENCE OF THE ASSES SEE. 3. WE SHALL FIRST TAKE UP THE APPEALS RELATING TO QUANTUM ASSESSMENT PROCEEDINGS FILED BOTH THE PARTIES. SIN CE THE ASSESSMENTS HAVE BEEN COMPLETED IN THE HANDS OF BOT H THE ASSESSEES ON COMMON SET OF FACTS, ALL THE APPEALS A RE BEING DISPOSED OF BY THIS COMMON ORDER, FOR THE SAKE OF C ONVENIENCE. 4. WE HEARD LD D.R AND PERUSED THE RECORD. BOTH THE ASSESSEES HEREIN ARE ENGAGED IN THE BUSINESS OF FARM LAND PUR CHASE, DEVELOPMENT AND SALES. BOTH THE ASSESSEES HAD FILE D ORIGINAL RETURN ITA NOS.1009 TO 1021/BANG/2016 PAGE 3 OF 5 OF INCOME FOR ALL THE YEARS UNDER CONSIDERATION. T HE REVENUE CARRIED OUT SURVEY OPERATIONS U/S 133A OF THE ACT O N 02-01-2013 IN THE HANDS OF BOTH THE ASSESSEES HEREIN AND CONSEQUE NT THERETO, THE ASSESSMENT YEARS UNDER CONSIDERATION WERE REOPENED BY ISSUING NOTICES U/S 148 OF THE ACT. THE ASSESSING OFFICER COMPLETED THE REOPENED ASSESSMENTS IN THE HANDS OF BOTH THE ASSES SEES FOR ALL THE YEARS UNDER CONSIDERATION BY MAKING CERTAIN ADDITIO NS FOR WANT OF EVIDENCES. THE LD CIT(A) ALSO CONFIRMED THE SAME I N ALL THE YEARS AND HENCE BOTH THE PARTIES HAVE FILED APPEALS BEFOR E US. 5. WE NOTICE THAT THE LD CIT(A) HAS CONFIRMED THE ADDITIONS BY OBSERVING THAT THE ASSESSEES HAVE FAILED TO PROVE T HE EXPENSES CLAIMED BY IT. THERE SHOULD NOT BE ANY DISPUTE THA T THE RESPONSIBILITY TO PROVE THE CLAIM OF EXPENDITURE IS PLACED UPON THE ASSESSEE AND ACCORDING TO THE TAX AUTHORITIES, THE ASSESSEES HAVE FILED TO PROVE THE SAME WITH COGENT EVIDENCES. IN THE GROUNDS OF APPEAL, IT IS STATED THAT THE LD CIT(A) HAS REFUSED TO ADMIT ADDITIONAL EVIDENCES AND THE SAME IS IN VIOLATION O F RULE 46A OF THE I T RULES. HOWEVER, WE NOTICE FROM THE ORDERS OF L D CIT(A) THAT THE FIRST APPELLATE AUTHORITY HAS DULY FORWARDED THE AD DITIONAL EVIDENCES TO THE ASSESSING OFFICER SEEKING REMAND REPORT AND THE AO HAS ALSO GIVEN REMAND REPORT, MEANING THEREBY, THE LD CIT(A) HAS TAKEN A CONSCIOUS DECISION ON THE ADDITIONAL EVIDENCES FURN ISHED BY THE ASSESSEE. 6. BEFORE US, NO MATERIAL WAS PLACED TO CONTRAD ICT THE FINDINGS GIVEN BY LD CIT(A) AND HENCE WE DO NOT HAVE ANY REA SON TO INTERFERE ITA NOS.1009 TO 1021/BANG/2016 PAGE 4 OF 5 WITH THE ORDERS PASSED BY LD CIT(A) IN THE HANDS OF BOTH THE ASSESSEES FOR ALL THE YEARS UNDER CONSIDERATION. 7. WE SHALL NOW TAKE UP THE APPEALS FILED BY M/S JAIN FARMS PRIVATE LIMITED FOR ASSESSMENT YEAR 2008-09 AND 201 1-12 CHALLENGING THE REVISION ORDERS PASSED BY LD PR.CIT U/S 263 OF THE ACT. BEFORE US, NO MATERIAL WAS PLACED BY THE ASSE SSEE TO SHOW THAT THE REVISION ORDER PASSED BY LD PR. CIT IS CONTRARY TO LAW. HENCE WE DO NOT FIND ANY REASON TO INTERFERE WITH THE SAM E. 8. IN THE RESULT, ALL THE APPEALS OF THE ASSESS EE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MAY, 2019. SD/- (LALIET KUMAR) JUDICIAL MEMBER SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 16 TH MAY, 2019. / VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER A SST. REGISTRAR, ITAT, BANGALORE. ITA NOS.1009 TO 1021/BANG/2016 PAGE 5 OF 5 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SECTION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..