M/s. Malda Construction Co., Malda V. ITO, Ward - 3(1), Malda Circle, Malda, Malda

ITA 1354/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7415 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 21-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 133A; 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1354/KOL/2018 ASSESSMENT YEAR: 2009-10 M/S MALDA CONSTRUCTION CO. M.K.ROAD,VIVEKANANDA PALLY, NH-34, MALDA, WEST BENGAL-732101 [ PAN NO.AAEFM 5350 K ] / V/S . INCOME TAX OFFICER, WARD-3(1), MALDA CIRCLE, PIN-731201 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SUPRIYO PAL, JCIT-SR-DR /DATE OF HEARING 22-01-2020 /DATE OF PRONOUNCEMENT 31-01-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2009- 10 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-JALPAIGURIS O RDER DATED 18.04.2018 PASSED IN CASE NO.51/CIT(A)-4/JAL/2015-16, INVOLVING PROCEEDI NGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST DESPITE THE FACT THAT REGISTRY HAS ALREADY SENT IT AN RPAD NOTICE DATED 1 0.12.2019. CASE FILE INDICATES THAT THE ASSESSEE HAD NOT PUT IN APPEARAN CE ON THE LAST HEARING DATE I.E. 10.12.2019 AS WELL. IT IS ACCORDINGLY PROCEEDED EX PARTE . THE CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 2. A PERUSAL OF THE INSTANT CASE FILE REVEALS THAT THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE SEEKS TO REVERSE BOTH THE LOWER AUTHORITI ES ACTION ADDING AN AMOUNT OF 31,90,000/- ON THE BASIS OF THE ALLEGED VOLUNTARY D ISCLOSURE DURING THE COURSE OF ITA NO.1354/KOL/2018 ASSESSMENT YEAR 2009-10 M/S MALDA CONSTRUCTION CO. VS ITO WD-3(1), M LD PAGE 2 SURVEY PROCEEDINGS U/S 133A OF THE ACT REPRESENTING UNDISCLOSED INCOME. THE ASSESSEES CASE THROUGHOUT HAS BEEN THAT THE SAME W AS NOT BASED ON ANY MATERIAL FOUND OR SEIZED DURING THE COURSE OF THE SURVEY. WE NOTICE THAT THE CIT(A) HAS CONSIDERED ALL THE RELEVANT FACTS AS WELL AS A CATE NA OF CASE LAW ALONGWITH THE ASSESSEES AUTHORIZED PERSONS SURVEY STATEMENT AS WELL AS THE EVIDENCE FOUND DURING THE COURSE OF SURVEY TO HOLD THAT THE LATTERS RE-T RACTION WOULD HAVE NO BEARING ON THE IMPUGNED ADDITION. LEARNED DEPARTMENTAL REPRESENTAT IVE HAS ALSO ARGUED IN THE SAME TUNE ONLY. WE THUS HOLD THAT THE SINCE THERE IS NO REBUTTAL COMING FROM THE ASSESSEES SIDE TO THE CIT(A)S CLINCHING FINDING OF THE FACT THAT THE IMPUGNED ADDITION IS BASED ON PHYSICAL EVIDENCE FOUND DURING SURVEY, ITS SOLE SUBSTANTIVE GRIEVANCE DESERVES TO BE REJECTED. WE ORDER ACCORDINGLY. 3. THIS ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 31/01/2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 31/01/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S MALDA CONSTRUCTION CO. M.K.ROAD, VIV EKANANDA PALLY NH-34, MALDA, PIN-732101 2. /RESPONDENT-ITO WQARD-3(1), MALDA CIRCLE, MALDA-731 201 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. / ))- , - /DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,