Sangppa G. Darigol, Solapur V. Assistant Commissioner of Income-tax, Circle - 1, Solapur

ITA 1377/PUN/2018

AI Insights

This case involves an appeal by Sangppa G. Darigol against the order of the Commissioner of Income Tax (Appeals)-9, Pune, which confirmed the additions made by the Assessing Officer under section 143(3) of the Income Tax Act. The additions were based on the non-genuineness of creditors. The Assessee argued that he was not given a proper opportunity for cross-examination and that the material used for the additions was collected without his knowledge. However, the Tribunal found that the Assessee was given sufficient opportunity to present his case and failed to provide evidence to substantiate the genuineness of the creditors.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 134148 (ITAT-PUNE)
• Duration Of Justice: 18 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-12-2022
• Assessment Year: misc
• Appeal Filed On: 27-05-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of cross examination

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1377/PUN/2018 िनधाᭅरण वषᭅ / Assessment Year : 2001-02 Sangppa G. Darigol, 68, Kanshik Nagar, Jule, Solapur. PAN: AASPD 8923 D V s The Asst. Commissioner of Income Tax, Circle-1, Solapur. Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Ramnath P Murkunde – DR Date of hearing 05/12/2022 Date of pronouncement 12/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of the ld.Commissioner of Income Tax(Appeal)-9, Pune dated 15.05.2018 emanating from the order of the Assessing Officer under section 143(3) dated 24.11.2006. The grounds of appeal by the assessee are as under : “1. Ld CIT Appeal 9 Pune has erred in dismissing appeal and confirming additions to the total income of Rs. 5,31,377/- without appreciating facts of the case in proper perspective. 2. The Ld. CIT Appeal has further erred in hodling that assessee was given opportunity of cross examination in assessmeent and remand proceedings. 3. The Ld CIT Appeal has erred in confirming the addition on the material collected behind the back of the assessee in independent enquries by AO without giving opportunity of cross examination/ rebutal. ITA No.1377/PUN/2018 for A.Y. 2001-02 Sangppa G. Darigol [A] 2 4. The appellant craves leave to add, amend, modify ,alter, revise, substitute, delete any or all grounds of appeal, if deemed necessary at the time of hearing of the appeal. 5. The appellant craves leave to produce such further evidence as and when occasion demands.” None appeared for the assessee. It was observed that on 25.11.2022 and 07.07.2022 also the case was adjourned, because none appeared for the assessee. Since no one has appeared for the assessee, we heard ld.Departmental Representative(ld.DR) for the Revenue and are deciding the case as ex-parte. 2. The issue has been discussed by the ld.CIT(A) as under: ITA No.1377/PUN/2018 for A.Y. 2001-02 Sangppa G. Darigol [A] 3 ITA No.1377/PUN/2018 for A.Y. 2001-02 Sangppa G. Darigol [A] 4 3. Thus, the issue was genuineness of the creditors. The assessee has not filed any documents before us to prove the genuineness of the creditors. The Assessing Officer(AO) had carried independent enquiries to prove that the creditors were not genuine. During the appeal proceedings before the ld.CIT(A), the assessee filed certain submissions and Remand Report was called-for from the AO. The copy of the Remand Report was provided to the assessee. Therefore, assessee had been given opportunity to rebut. However, the assessee failed to rebut. The onus is on the assessee to prove genuineness of the creditors. In this case, the assessee failed to prove the same, therefore, order of the ld.CIT(A) is upheld, accordingly, grounds of appeal of the assessee are dismissed. 4. In the result, appeal of the Assessee is Dismissed. Order pronounced in the open Court on 12 th December, 2022. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 12 th December, 2022/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.