Shri Natwar R Bhardwaj, Surat V. ITO Ward-1(2) (3), Surat

ITA 1718/AHD/2017

AI Insights

The case involves an appeal by Shri Natwar R Bhardwaj against the order of the Commissioner of Income-tax (Appeals)-2, Surat, which confirmed various additions and disallowances made by the Assessing Officer under different sections of the Income Tax Act, 1961 for the assessment year 2012-13. The additions included unexplained advances, unsecured loans, and disallowances of salary expenses. The primary legal issue was the admissibility of the appeal due to a significant delay in filing. The tribunal dismissed the appeal on procedural grounds, citing the assessee's failure to provide a sufficient cause for the delay in filing the appeal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 135785 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-12-2022
• Assessment Year: misc
• Appeal Filed On: 10-07-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Sale consideration of property below Jantri Value; Period of limitation; Condonation of delay
• Section: 143(3); 50C

Judgement Text

आयकरअपीलȣयअͬधकरण,स ु रतÛयायपीठ,स ु रत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.1718/AHD/2017 (AY 2012-13) (Hearing in Physical Court) Shri Natwar R Bhardwaj 310, Chandanvan Apartment, B/s Children Hospital, Majura Gate, Surat PAN No. AFVPB 0248 K Vs Income Tax Officer Ward-1(2)(3), Aaykar Bhavan, Majura Gate, Surat अपीलाथȸ/Appellant Ĥ×यथȸ /Respondent Ǔनधा[ǐरतीकȧओरसे /Assessee by None राजèवकȧओरसे /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 07.12.2022 उɮघोषणा कȧ तारȣख/Date of pronouncement 07.12.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income-tax (Appeals)-2 Surat [for short to as “Ld. CIT(A)”] dated 02.01.2017 for the assessment year 2012-13, which in turn arises out of assessment order passed by Assessing Officer under section 143(3) of Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for the sake of brevity) on 23.03.2015. The assessee has raised the following grounds of appeals:- “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) ITA No.1718/SRT/2017 (A.Y 12-13) Sh. Natwar R Bhardwaj 2 has erred in confirming the action of Assessing Officer in making addition of Rs.43,82,910/- as unexplained advances. 2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the action of Assessing Officer in making addition of Rs.29,70,000/- as unexplained unsecured loans u/s 68 of I.T. Act. 3. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the action of Assessing Officer in making addition of Rs.98,571/- u/s 50C of I.T. Act. 4. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the action of Assessing Officer in making disallowance of Rs.1,23,300/ being 30% of total salary expenses. 5. It is therefore prayed that above additions made by Assessing Officer and confirmed by Commissioner of Income-tax (A0ls) may please be deleted.” 2. On perusal of record, it reveals that Ld. CIT(A) passed the impugned order on 02.01.2017, however, the present appeal is filed by assessee on 11.07.2017, thus there is delay of 123 days in filing appeal before Tribunal. On further perusal of record, we find that a defect memo was issued to assessee, intimating the delay of 123 days in filing of appeal before Tribunal. The assessee has filed application for condonation of delay vide application dated 05.07.2017. In ITA No.1718/SRT/2017 (A.Y 12-13) Sh. Natwar R Bhardwaj 3 application for condonation of delay, the assessee has contended that assessee has received order of Ld. CIT(A) on 09.01.2017 and he handed over the documents to his Ld. Counsel, who was representing assessees case before Ld. CIT(A). The said Ld. counsel mis-placed the assessment order, therefore, the assessee was unable to file appeal within the prescribed period of limitation. Thereafter, the assessee contracted his present representative who obtained copy of assessment order from the office of Ld. CIT(A) therefore the appeal was filed before the Tribunal. The assessee in his application prayed for condoning the delay. 3. Today, when the case was taken up for hearing, none appeared on behalf of assessee nor filed any adjournment application. The appeal was filed on 11.07.2017 and assessee was seeking dates through his Ld. counsel on one ground or other. On perusal of record it shows that Ld. counsel who was representing on behalf of assessee has already placed application for permission to withdraw their authority letter, on the plea that they have sent numerous letters to assessee as well as instructing Chartered Accountant to provide information and details, however, no ITA No.1718/SRT/2017 (A.Y 12-13) Sh. Natwar R Bhardwaj 4 such details and information is provided to Ld. counsel of assessee. The Ld. counsel has already intimated the assessee about the withdrawal of authority letter vide letter dated 26.11.2022 sent through Courier and copy of received is already placed on record. Under such circumstances, we have no option but to submission of Ld. Senior Departmental Representative (Ld.Sr-DR) for the Revenue to decide the application as well as appeal of assessee on the basis of materials available on record. 4. We have heard the submissions of Ld. Sr-DR for the Revenue. The ld Sr DR for the revenue submits that assessee is habitual in not making compliance. The assessee has not made compliance on various notices issued by Ld. CIT(A) which is recorded in para-6.1.1 of the impugned order. The Ld. Sr-DR for the Revenue submits that in the application for condonation of delay, the assessee has not shown sufficient cause. The assessee has simply pleaded that documents were handed over to his previous Ld. counsel from whom such documents were mis- placed and name of such person is not disclosed. Thus, the assessee has prepared a vague story. There is inordinate ITA No.1718/SRT/2017 (A.Y 12-13) Sh. Natwar R Bhardwaj 5 delay of more than four months and the assessee failed to show his reasonable record. Therefore, application for condonation of delay may be dismissed. 5. We have heard the submissions of learned Senior Departmental Representative (Sr-DR) for the Revenue and have gone through the orders of lower authorities carefully. We find that even before Ld. CIT(A) the assessee has not made proper compliance against various notices issued. Thus, we find that on merit of the submission made by Ld. Sr-DR that assessee is negligent in making such compliance of various notices. In filing appeal before Tribunal, the assessee filed his appeal belatedly that is after more than four months of period of limitation, the assessee has taken vague plea that his earlier counsel has mis-placed the assessment order and name of such person is not disclosed by assessee. The assessee has not supported the averment of his application for condonation of delay by filing his own affidavit or affidavit of such person who lost / mis-placed the assessment order/ record. Thus in absence of sufficient cause, we find no reason to condone the delay. Resultantly, application for condonation of delay is dismissed. Thus, ITA No.1718/SRT/2017 (A.Y 12-13) Sh. Natwar R Bhardwaj 6 appeal of assessee is not admitted, resultantly appeal of assessee is dismissed. 6. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 07/12/2022 and the result was also placed on the Notice Board. Sd/- Sd/- (Dr ARJUN LAL SAINI) (PAWAN SINGH) [लेखा सद᭭य/ACCOUNTANT MEMBER] [᭠याियक सद᭭य JUDICIAL MEMBER] Surat, Dated: 07/12/2022 Dkp. Out Sourcing Sr.P.S Copy to: 1. Appellant- 2. Respondent- 3. CIT(A)- 4. CIT 5. DR 6. Guard File True copy/ By order // True Copy // Sr.P.S./Assistant Registrar, ITAT, Surat