Smt. Bhartiben S. Patel, Vadodara V. The DCIT (Intl. Taxa), Vadodara

ITA 1029/AHD/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6951 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 69; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 10 29 /A h d /2 01 8 ( A s s e s s me nt Y ea r : 20 1 1- 12 ) S mt. B h ar ti be n S. P ate l C / o. I l la b e n A . Pa t el “ G os s ip ”, O p p . Pr a g at i H i gh Sc h o ol, B h a yli V i ll a ge , Va do dar a - 39 1 4 10 V s . D C I T I nt e r n a tio n a l Ta xa t ion , V a do da r a [ P AN N o. A WEP P3 86 4 H ] (Appellant) .. (Respondent) Assessee by : None Revenue by : Shri R. R. Makwana, Sr. DR D a t e of H ea r i ng 10.03.2022 D a t e of P r o no u n ce me nt 14.03.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 27.02.2018 passed by the Commissioner of Income Tax (Appeals)-13, Ahmedabad arising out of the order dated 27.03.2015 passed by the DCIT(Intl. Taxn.), Vadodara under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2011-12. 2. None appeared on behalf of the assessee when the matter was taken up for hearing. It appears from the records that number of occasions the matter was fixed for hearing but none appeared on behalf of the assessee neither any adjournment was sought for. It is further evident from the records that on 18.01.2022 the notice of hearing was served upon the ITA No. 1029/Ahd/2018 Smt. Bhartiben S. Patel vs. DCIT Asst.Year –2011-12 - 2 - assessee, though, none appeared today on behalf of the assessee neither any adjournment has been sought for. 3. The addition made by the Ld. AO towards investment made in term deposit of Rs. 14.99,999/- on 24.05.2010 and Rs. 5,81,001/- on 31.05.2010 totaling of Rs. 20,81,000/- with the HDFC Bank treating the same as unexplained under Section 69 of the Act further confirmed by the Ld. CIT(A) is under challenge before us. We have duly considered the order passed by the Ld. AO and the First Appellate Authority as well. 4. We do not find any infirmity in those orders; neither any contrary facts and/or evidences has been brought to our notice by the assessee. Hence, having no other alternative we confirm the order passed by the Revenue. Assessee’s appeal is, thus, dismissed. 5. In the result, the appeal preferred by the assessee is dismissed. This Order pronounced in Open Court on 14/03/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 14/03/2022 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad