Krishan Kumar, Aligarh V. ITO WARD - 3(2), Bulandshahr

ITA 1157/DEL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5488 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148; 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. 1157/Del/2020 Assessment Year: 2009-10 Krishan Kumar, HIG-1, A-42, vs. Income-tax Officer, Swarn Jayanti Nagar, Ward 3(2), Bulandshahar. Ramghat Road, Aligarh. PAN : ACVPK6982E (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Om Prakash, Sr. DR Date of hearing: 31.03.2022 Date of order : 31.03.2022 ORDER This appeal filed by the assessee is directed against the order dated 13.05.2019 of the learned CIT(A)-Ghaziabad relating to assessment year 2009-10. 2. The assessee in the grounds of appeal has challenged the addition of Rs.12,79,600/- sustained by the ld. CIT(A). 3. None appeared on behalf of the assessee at the time of hearing of appeal. It was seen that this case was getting adjourned from time to time due to non-appearance of assessee. Further, the notices sent by the Registry through RPAD were returned back with the postal remark that the house is locked. The assessee has also not taken any steps to intimate any change of address, if any. Therefore, I deem it proper to 2 decide this appeal on the basis of material available on record and after hearing the ld. DR. 4. The facts of the case, in brief, are that on the basis of AIR information that the assessee has purchased immovable property for sale consideration of Rs.55,00,000/- in which assessee’s share is Rs.12,79,600/-, the case of the assessee was reopened after recording the reasons and notice u/s. 148 was issued, in compliance to which no return was filed. Notice u/s. 142(1) was also issued. Due to non- compliance from the side of assessee, the Assessing Officer completed the assessment u/s. 144/147 of the Income-tax Act, determining total income at Rs.12,79,600/-. In appeal, ld. CIT(A) dismissed the appeal filed by the assessee. Aggrieved by such order of ld. CIT(A), the assessee is in appeal before the Tribunal. 5. I have heard the arguments of the ld. DR and perused the material available on record. I find that the ld. CIT(A) while dismissing the appeal filed by the assessee has given justifiable reasons for doing so. No material was brought to my notice to take a contrary view than the view taken by the ld. CIT(A) in upholding the re-assessment and the addition on merit. Therefore, I uphold the same. The grounds raised by the assessee are, accordingly, dismissed. 6. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 31/03/2022. Sd/- (R.K. PANDA) Accountant Member Dated: 31/03/2022