Kali Prasad Pradhan, Rajasthan V. DCIT, New Delhi

ITA 1231/DEL/2011

• Counselvise Citation: 123120114 RSA 2011
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 09-09-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 09-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHYAMA S BANSIA
• Section: 153A; 132; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D NEW DELHI) BEFORE G.E. VEERABHADRAPPA, HON'BLE VICE-PRESIDENT AND SHRI RAJPAL YADAV: HONBLE JUDICIAL MEMBER ITA NOS. 1231 TO 1233/DEL/2011 ASSESSMENT YEARS: 2004-05 TO 200607 KALI PRASAD PRADHAN, VS. DEPUTY CIT, C/O PUNJAWAT, POKHARNA & HIRAN, CA CENTRAL CIR.5, 107 BAPU BAZAR, UDAIPUR. NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY: MS. SHYAMA S. BANSIA, DR ORDER PER RAJPAL YADAV: JUDICIAL MEMBER THE PRESENT THREE APPEALS ARE DIRECTED AT THE INS TANCE OF THE ASSESSEE AGAINST THE SEPARATE ORDERS OF EVEN DATE I .E. 29.11.2010 PASSED BY THE LEARNED CIT(APPEALS) FOR ASSESSMENT YEARS 2004- 05 TO 2006-07. ACCORDING TO THE REVENUE, A SEARCH UNDER SECTION 13 2 OF THE INCOME-TAX ACT, 1961 WAS CARRIED OUT AT THE RESIDENTIAL PREMISES OF THE ASSESSEE ON 12.8.2005. NOTICE UNDER SECTION 153A OF THE INCOME- TAX ACT, 1961 WAS SERVED UPON THE ASSESSEE FOR FILING THE RETURN OF I NCOME IN ALL THESE ASSESSMENT YEARS. THE ASSESSEE HAS FILED RETURN FOR ASSESSMENT YEAR 2004-05 ON 17.12.2007 DECLARING AN INCOME OF RS.1,45,528 . SIMILARLY, THE RETURN FOR ASSESSMENT YEARS 2005-06 AND 2006-07 WERE FILED ON 24.12.2007 DECLARING AN INCOME OF RS.2,17,178 AND RS.3,52,52 1 RESPECTIVELY. DURING 2 THE COURSE OF SEARCH, CERTAIN INCRIMINATING EVIDENC E EXHIBITING THE AVAILABILITY OF CASH WAS FOUND IN ORDER TO EXPLAIN THOSE INCRIMINATING MATERIAL, ASSESSEE HAS CLAIMED SALE OF JEWELLERY TO ONE M/S. RAJSHREE JEWELLERS, CHOTI SADRI RAJASTHAN. THE SALE OF JEWEL LERY WAS CLAIMED IN ASSESSMENT YEAR 2004-05 AT RS.1,80,000, IN ASSESSME NT YEAR 2005-06 AT RS.8.25,000 AND AT RS.4,45,600 IN ASSESSMENT YEAR 2 006-07. ASSESSEE COULD NOT PROVE THE SALE BEFORE THE ASSESSING OFFICER, TH EREFORE, ASSESSING OFFICER HAS CONFIRMED THE ADDITIONS ON ACCOUNT OF UNEXPLAIN ED CASH. 2. APPEAL TO THE LEARNED CIT(APPEALS) DID NOT BRING ANY RELIEF TO THE ASSESSEE. 3. THE REGISTRY HAS POINTED OUT THAT APPEALS ARE TI ME BARRED BY THREE DAYS. ASSESSEE HAS NOT FILED ANY APPLICATION FOR CO NDONATION OF DELAY INSPITE OF THE OBJECTION RAISED BY THE REGISTRY IN THE ACKN OWLEDGEMENT-CUM-NOTICE ISSUED TO THE ASSESSEE AT THE TIME OF FILING OF THE APPEALS. THIS NOTICE WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST. HOWEV ER, NO ONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE AND HEARING WAS A DJOURNED TO 9 TH SEPTEMBER 2011. THE NOTICE THROUGH REGISTERED POST HAS BEEN A GAIN SENT TO THE ASSESSEE AND THE ACKNOWLEDGEMENT TO THAT EFFECT IS AVAILABLE ON THE RECORD AND INSPITE 3 OF SERVICE OF NOTICE, NO ONE HAS COME PRESENT ON BE HALF OF THE ASSESSEE NOR ANY PAPER BOOK HAS BEEN FILED. THE ASSESSEE HAS NOT FILED APPLICATION FOR CONDONATION OF DELAY. IT APPEARS THAT BEFORE THE LE ARNED CIT(APPEALS) ALSO, ASSESSEE DID NOT APPEAR. THE CUMULATIVE SETTING OF ALL THESE FACTS SUGGESTS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEALS. THEREFORE, THE APPEALS ARE DISMISSED FOR WANT OF PROSECUTION. DECISION PRONOUNCED IN THE OPEN COURT ON 09.09.20 11 SD/- SD/- ( G.E. VEERABHADRAPPA) ( RAJPAL YAD AV ) VICE-PRESIDENT JUDICIAL MEMBER DATED: 09/09/2011 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR