Shri Prafulchandra Hirji Thanki, V. The Income tax Officer,GNR Ward-3, Gandhinagar

ITA 1078/AHD/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9903 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 21-09-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 25-03-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH
• Keywords: Earning of tax free income
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING : 21/09/2010 DRAFTED ON: 21/09/ 2010 ITA NO.1078/AHD/2008 ASSESSMENT YEAR : 2005-06 SHRI PRAFUL HIRJI THANKI D/140, IFFCO TOWNSHIP PO KASTURINAGAR GANDHINAGAR VS. THE ITO GANDHINAGAR WARD-3 PAN/GIR NO. : AASPT 2076 R ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : -NONE- RESPONDENT BY: SHRI K.M. MAHESH, SR. D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE W HICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-GAN DHINAGAR DATED 12/12/2007 PASSED FOR ASSESSMENT YEAR 2005-06 AS PE R FOLLOWING GROUNDS:- I) THE LEARNED INCOME TAX OFFICER, WARD 3,GANDHINAG AR ERRED IN PASSING THE ORDER OF ASSESSMENT U/S. 143(3 ) R.W.S. 147 ON 22-8-2007 AND COMPUTING THE TOTAL INCOME RS.687799 AGAINST RETURNED INCOME OF RS.233649 FOR A.Y.2005-06. II) THE ITO ERRED IN HOLDING AND THE HON'BLE C IT(A) ERRED IN CONFIRMING THAT THERE WAS ESCAPEMENT OF INCOME CHARGEABLE TO TAX WITHIN MEANING OF SEC. 147 OF THE ACT AND THEREBY MAKING THE SO CALLED REASSESSMENT U/S. 143(3) R.W.S. 147 OF THE ACT. ITA NO.1078/AHD /2008 PRAFUL HIRJI THANKI VS. ITO ASST.YEAR - 2005-06 - 2 - YOUR APPELLANT HUMBLY SUBMIT THAT REASSESSMENT PROC EEDINGS ARE BAD IN LAW AND HIGHLY UNJUSTIFIED ON THE FACTS AND THE LAW. III) THE ITO ERRED IN HOLDING AND THE HON'BLE CIT (A) ERRED IN CONFIRMING THAT THE INCOME EQUIVALENT TO RS.454150/ - EARNED BY THE APPELLANT WHILE IN OMAN WAS TAXABLE I N INDIA AS PER ARTICLE 17 AGAINST APPELLANT'S CLAIM THAT TH E SAID AMOUNT WAS LIABLE TO BE AGGREGATED IN TOTAL INCOME FOR RATE PURPOSE ONLY IN VIEW OF DOUBLE TAXATION AVOIDANCE AGREEMENT BETWEEN INDIA AND OMAN. YOUR APPELLANT HUMBLY SUBMITS THAT ACTION OF THE IT O OF TAXING EXEMPT INCOME EARNED IN OMAN IS UNLAWFUL!, HIGHLY U NJUSTIFIED AND AGAINST SPIRIT OF THE DTA AGREEMENT. IV) THE ITO ERRED IN NOT ALLOWING INTEREST U/S. 244 ON THE EXCESS ADVANCE TAX PAID AND ALSO INTEREST FOR THE D ELAYED REFUND DUE TO WITHHOLDING OR OTHERWISE WHILE GRANTI NG THE RESULTANT REFUND. V) YOUR APPELLANT PRAYS FOR LEAVE TO ADD, ALTER A ND/OR AMEND ALL/ANY GROUND BEFORE FINAL HEARING OF THIS APPEAL. 2. IN THE PAST ON SEVERAL OCCASIONS, NOTICES HAVE B EEN ISSUED, BUT NO ONE FROM THE SIDE OF THE APPELLANT HAD APPEARED. AGAIN, A NOTICE WAS ISSUED ON 23/08/2010 FIXING THE DATE OF HEARING ON 21/09/2010 WHICH WAS DULY SERVED UPON THE ASSESSEE (AS PER EVIDENCE ON RECORD). EVEN TODAY (I.E. 21/09/2010), NO ONE APPEARED. UNDER THE CIRC UMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE O F LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON 'BLE DELHI ITA NO.1078/AHD /2008 PRAFUL HIRJI THANKI VS. ITO ASST.YEAR - 2005-06 - 3 - TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSES SEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 21/ 09 /2010. SD/- SD/- ( N.S. SAINI ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEM BER AHMEDABAD; DATED 21 / 09 /2010 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-GANDHINAGAR 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD 1. DATE OF DICTATION..21/09/2010 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21/09/2010 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 21/09/2010 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21/09/2010 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER