Balasahev Vyankat Gaikwad, Pune V. Assistant Commissioner of Income-tax,

ITA 1841/PUN/2016

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8110 (ITAT-PUNE)
• Duration Of Justice: 5 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 31-08-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 26-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 1841 /PUN/201 6 / ASSESSMENT YEAR : 20 09 - 10 SHRI BALASAHEV VYANKAT GAIKWAD, PLOT NO. 139, 140, PESHWANI PALACE, SEC. NO. 26, BEHIND DNYANPRABODHINI, SC PRADHIKARAN NIGDI, PUNE - 411044 PAN : AFPPG0275B ...... / APPELLANT / V/S. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 9, PUNE / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 31 - 08 - 2021 / DATE OF PRONOUNCEMENT : 01 - 0 9 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 27 - 06 - 2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 9, PUNE [CIT(A)] FOR ASSESSMENT YEAR 20 09 - 10. 2 ITA NO .1841/PUN/2016, A.Y. 2009 - 10 2. WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THE ASSESSEE CALLED ABSENT AND SET EX - PARTE. THEREFORE, WE PROCEED TO HEAR THE LD. DR AND PASS ORDER BASING ON MATERIAL AVAILABLE ON RECORD. 3. GROUND NO. 1 RAISED BY THE ASSESSEE CHALLENGING THE ACTION OF CIT(A) IN RESTRICTING THE DISALLOWANCE MADE ON ACCOUNT OF AGRICULTURE INCOME. 4. HAVING HEARD LD. DR, WE NOTE THAT FROM THE RECORD THAT THE ASSESSEE HAS SHOWN AGRICULTURE INCOME OF RS.6,66,065/ - AND AO ASKED THE ASSESSEE TO PRODUCE DETAIL S EVIDENCE S FOR AGRICULTURAL OPERATION INCLUDING PURCHASE OF INPUTS, SALE OF OUTPUT AND BILLS/VO UCHERS FOR OPERATIONAL EXPENSES. ACCORDING TO THE AO, THE ASSESSEE FAILED TO GIVE SUCH DETAIL S FILED ONLY PHOTOCOPIES OF HISAB PATTI AS PROOF FOR SALE OF AGRICULTURAL PRODUCE IN THE KRISHI UPTANNA BAZAR SAMITI, DHARUR, DISTT. - BEED THROUGH SOME ADATIYA (CO MMISSION AGENT). THE AO EXAMINED THE SAID EVIDENCES AND ASKED FURTHER EVIDENCES SHOWING AGRICULTURAL OPERATIONS. WE NOTE FROM THE RECORD THAT THE ASSESSEE COULD NOT PRODUCE ANY FURTHER EVIDENCES SHOWING AGRICULTURAL OPERATION SUCH AS PURCHASE OF INPUTS, DETAILS OF AGRICULTURAL LAND HELD BY THE ASSESSEE AND OTHER EXPENSES INCURRED IN CONNECTION WITH AGRICULTURAL ACTIVITY VIDE PARA NO. 3.3 OF THE ASSESSMENT ORDER. WE NOTE THAT, IT WAS CONTENDED BY THE ASSESSEE THE AGRICULTURAL INCOME AND THE CROPS GROWN ON THE AGRICULTURAL LAND AS PER THE LAND AREA WERE RECORDED IN THE BOOKS OF ACCOUNT. THE AGRICULTURAL PRODUCE SOLD TO THE MARKET AND THE RECEIPTS OR BILLS FOR THE SAID PURCHASE ISSUED BY THE MARKET ACCORDING TO THEIR CONVENIENCE. CONSIDERING THE AO HELD TH AT THE ASSESSEE HAS NOTHING MORE EVIDENCE EXCEPT THAT MERE STATING THAT THE ASSESSEE EARNED INCOME FROM AGRICULTURAL OPERATION. ACCORDINGLY, AN AMOUNT OF RS.6,66,065/ - WAS ADDED TO THE TOTAL INCOME OF THE ASSESSEE. THE CIT(A) IN THE IMPUGNED 3 ITA NO .1841/PUN/2016, A.Y. 2009 - 10 ORDER OBSERV ED THAT NO EVIDENCE FOR CULTIVATION OF THE LAND, IRRIGATION FACILITIES, PURCHASE OF INPUTS ETC. HAVE BEEN PRODUCED IN THE FIRST APPELLATE AUTHORITY BUT HOWEVER HE CONFIRMED THAT THE ASSESSEE HAS SHOWN COPY OF 7/12 AND 8 - A EXTRACTS SHOWING THE ASSESSEE OWNS 5.46 ACRES OF LAND. ACCORDINGLY, THE CIT(A) ALLOWED AGRICULTURE INCOME TO THE TUNE OF RS.1,50,000/ - AND RESTRICTED THE ADDITION TO A SUM OF RS.5,16,065/ - (RS.6,65,065/ - - RS.1,50,000/ - ). BEFORE US, AS STATED ABOVE NO DETAILS AS SOUGHT BY THE AO IN THE A SSESSMENT PROCEEDINGS WERE FILED SUPPORTING THE CLAIM OF ASSESSEE. THE LD. DR, SHRI S.P. WALIMBE SUBMITS THAT THE AO HAS GIVEN AMPLE OPPORTUNITIES TO THE ASSESSEE FOR FILING EVIDENCES IN SUPPORT OF HIS CLAIM AND REFERRED TO PARA NOS. 3.3, 3.4 AND 3.5 OF T HE ASSESSMENT ORDER. THE LD. DR REFERRED TO PARA NO. 6.3 OF THE CIT(A) AND ARGUED THAT THE ASSESSEE FAILED TO PRODUCE ANY DOCUMENTARY EVIDENCES AS SOUGHT BY THE AO IN THE FIRST APPELLATE PROCEEDINGS ALSO TO THE CIT(A) CONSIDERING THE LAND HOLDING OF THE A SSESSEE RESTRICTED THE ADDITION TO THE EXTENT AS INDICATED IN PARA NO. 6.3 OF THE IMPUGNED ORDER. HE VEHEMENTLY ARGUED THAT NO EVIDENCES FURNISHED BEFORE THIS TRIBUNAL ALSO EVIDENCING THE AGRICULTURAL OPERATION AND ACTIVITY ETC. IN SUPPORT OF AGRICULTURE INCOME AS CLAIMED BY THE ASSESSEE AND SUPPORTED THE ORDER OF CIT(A). 5. WE FIND AS RIGHTLY POINTED BY THE LD. DR AND ALSO EMANATING FROM THE RECORD THAT NO EVIDENCES IN SUPPORT OF CLAIM WERE FURNISHED IN ALL THE AUTHORITIES INCLUDING THIS TRIBUNAL, THER EFORE, WE FIND NO INFIRMITY IN THE ORDER OF CIT(A) AND IT JUSTIFIED. THUS, THE GROUND NO. 1 RAISED BY THE ASSESSEE IS DISMISSED. 6. GROUND NO. 2 RAISED BY THE ASSESSEE CHALLENGING THE ACTION OF CIT(A) IN CONFIRMING THE ADDITION MADE ON ACCOUNT OF SUNDRY CREDITORS IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 4 ITA NO .1841/PUN/2016, A.Y. 2009 - 10 7. DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE AO FOUND THAT THE ASSESSEE COULD NOT OBTAIN ANY CONFIRMATION IN RESPECT OF TRADE CREDITORS RELATING TO THE TWO PARTIES M/S. SUNIL TRADING AND M/S. SUNIL PLUMBING MATERIAL TO AN EXTENT OF RS.5,38,902/ - AND RS.4,96,588/ - , RESPECTIVELY. THE AO WAS ASKED THE ASSESSEE TO GIVE DETAILS O F ADDRESS OF THE SAID PARTIES WITH THEIR PAN FOR VERIFICATION OF GENUINENESS OF THE SAID PARTIES. ACCORDING TO THE AO, THE ASSESSEE FAILED TO GIVE ANY DETAILS, ADDRESS AND PAN OF THE SAID TWO PARTIES AND TREATED THE ABOVE SAID TWO AMOUNTS AS UNCLAIMED AMOUNTS AND ADDED TO THE INCOME OF THE ASSESSEE WHICH IS EVIDENT IN PARA NO. 4 OF THE ASSESSMENT ORDER. WE NOTE THAT BEFORE THE CIT(A) THE ASSESSEE FILED A LETTER ALONG WITH A COPY OF LEDGER ACCOUNT OF M/S. SUNIL TRADING AND M/S. SUNIL PLUMBING MATERIAL A ND THE CIT(A) OBSERVED THAT IN THE BOTTOM OF THE SAID LETTERS NO ADDRESS FOUND, LEFT AND HELD THE SAID LETTERS/STATEMENTS REMAIN UNCONFIRMED FROM THE SAID CREDITORS. FURTHER, WE NOTE IN THE FIRST APPELLATE PROCEEDINGS ALSO THE ASSESSEE DID NOT PROVIDE T HE ADDRESS, DETAILS OF TRANSACTIONS AND PAN OF BOTH THE PARTIES AND TAKING INTO CONSIDERATION THAT NO EVIDENCE FILED IN SUPPORT OF THE CLAIM, THE CIT(A) CONFIRMED THE ADDITION MADE BY THE AO. THE LD. DR SUBMITS THAT IN SPITE OF HAVING AMPLE OPPORTUNITIES BEFORE THE AO AND CIT(A) THE ASSESSEE FAILED TO PRODUCE ANY EVIDENCES REGARDING THE TRANSACTIONS HAD WITH M/S. SUNIL TRADING AND M/S. SUNIL PLUMBING MATERIAL. EVEN BEFORE THIS TRIBUNAL ALSO THE ASSESSEE COULD NOT PRODUCE ANY EVIDENCES SUPPORTING CONTENTIO NS MADE BY THE AO AND CIT(A) AND SUPPORTED THE ORDER OF CIT(A). 8. WE NOTE THAT AS DISCUSS ED ABOVE, THE AO HAVING CONFIRMED THE DETAILS OF OTHER PARTIES IN THE BOOKS OF ACCOUNT ONLY SOUGHT INFORMATION REGARDING THE TWO PARTIES. THE ASSESSEE, HOWEVER, F AILED TO GIVE THE DETAILS AS SOUGHT BY THE AO IN THE ASSESSMENT PROCEEDINGS AND NO EVIDENCES EVEN 5 ITA NO .1841/PUN/2016, A.Y. 2009 - 10 FILED BEFORE THE CIT(A) IN FIRST APPELLATE PROCEEDINGS AND AS RIGHTLY CONTENDED BY THE LD. DR NO EVIDENCE BEFORE THIS TRIBUNAL SUPPORTING THE CLAIM OF ASSESSE E IN RESPECT OF THE ADDITION MADE ON SUNDRY CREDITORS. THEREFORE, WE AGREE WITH THE FINDING OF CIT(A) IN PARA NO. 6.3 AND THE REASONS RECORDED BY THE CIT(A) ARE JUSTIFIED CONFIRM ING THE ADDITION MADE BY THE AO. THUS, THE GROUND NO. 2 RAISED BY THE ASSESS EE FAILS AND IT IS DISMISSED. 9. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST SEPTEMBER, 202 1 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 01 ST SEPTEMBER, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 9, PUNE 4. THE PR. CIT - 5 , PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE