RAMCHANDRA SOPAN BOTRE, MUMBAI V. INCOME TAX OFFICER, WARD - 4, PANVEL

ITA 1847/MUM/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7176 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 21-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Section: 131; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE SHRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) ITA NO. 1847/MUM/2018 ASSESSMENT Y EAR: 2013 - 14 SH. RAMCHANDRA SOPAN BOTRE, 108, OMKAR ARCADE, SECTOR - 15, NEW PANVEL - E RAIGAD, MAHAR ASHTRA PAN : AHGPB9041F VS. THE INCOME TAX OFFICER, WARD - 4, 2 ND FLOOR, TRIFFED TOWER, OPP: KHANDA COLONY, PANVEL, RAIGAD, MAHARASHTRA - 410206 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE ( THE ASSESSEE HAS SUBMITTED APPLICATION FOR WITHDRAWAL O F THE APPEAL ) REVENUE BY : MS. N. HEMALATHA (DR) DATE OF HEARING: 14/06 /201 8 DATE OF PRONOUNCEMENT: 15 / 06 /201 8 / O R D E R PER RAM LAL NEGI, JM THIS APPEAL HAS BEEN PREFERRED BY THE APPELL ANT / ASSESSEE AGAINST THE ORDER DATED 08.11.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) (FOR SHORT THE CIT (A)) - 2 , PUNE , PERTAINING TO THE ASSESSMENT YEAR 2013 - 14 , WHEREBY THE LD. CIT (A) HAS DISMISSED THE APPEAL S FILED BY THE ASSESSEE AGAINS T ASSESSMENT ORDER S PASSED U/S 143 (3) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) . 2 ITA NO 1847 /MUM/201 8 ASSESSMENT YEAR: 20 13 - 14 2. THE ASSESSEE HAS CHALLENGED THE IMPUGNED ORDER PASSED BY THE LD. CIT (A) ON THE FOLLOWING GROUNDS: - ASSESSING OFFICER NOT CONSIDERED THE AFFIDAVIT OF MRS. SUREK H A R BOTRE AND MR. DATTATRAY BUWA DAGE. AS PER ORDER OF ASSESSING OFFICER SAID THAT THE AFFIDAVITS SUBMITTED BY ASSESSEE ARE SELF - SERVING EVIDENCE. IF ASSESSING OFFICER FEELS THE SAID AFFIDAVITS ARE SELF - SERVING EVIDENCE THEN HE/SHE HAVE THE POWER TO ENFOR CE THE ATTENDANCE OF DEPONENTS UNDER SECTION 131 OF THE INCOME TAX ACT, 1961. BUT IN MY CASE ASSESSING OFFICER DID NOT TAKE ANY SUCH ACTION. POWER U/S 131 - SECTION 131 IS CONTAINED IN CHAPTER XIII C OF THE INCOME TAX ACT, 1961, SECTION 131 (1) HAS EMPOWERE D THE INCOME TAX OFFICER, ASSISTANT COMMISSIONER , DY. COMMISSIONER, ASST. DIRECTOR, DY. DIRECTOR, JOINT COMMISSIONER, COMMISSIONER (APPEAL), AND DISPUTE RESOLUTION PANEL FOR THE PURPOSE OF THIS ACT, WITH SAME POWERS WHICH ARE VESTED IN A COURT UNDER CODE O F CIVIL PROCEDURE , 1805 (5 OF 1908) AND SECTION 131 (1A) OF THE INCOME TAX ACT, 1961 HAS EMPOWERED THE DIRECTOR GENERAL, DIRECTOR, ADD. DIRECTOR, JT. DIRECTOR, DY. DIRECTOR OR AS S T. DIRECTOR, TO EXERCISE POWERS CONFERRED U/S 131 OF THE INCOME TA ACT, 1961 THE POWERS CONFERRED IN SECTION 131 AS VESTED IN A COURT UNDER CODE OF CIVIL PROCEDURE AS UNDER: - A) DISCOVERY AND INSPECTION B) ENFORCING THE ATTENDANCE OF ANY PERSON, INCLUDING ANY OFFICER OF A BANKING COMPANY AND EXAMINING HIM IN OATH, C) COMPELLING THE PRODUCT ION OF BOOKS OF ACCOUNT AND OTHER DOCUMENTS AND D) ISSUING COMMISSIONS, SECTION 131 IS COMPRISED OF TWO COMPLEMENTARY SUB - SECTION RELATING TO TWO DIFFERENT CLASSES OF OFFICERS . WHEREAS SECTION 131 (1) EMPOWERS THE JURISDICTIONAL ASSESSING OFFICER TO ISSUE SUM MONS. SECTION 131 (1A) EMPOWERS THE OFFICERS OF THE INVESTIGATION WING VIZ. ASSISTANT DIRECTOR, DEPUTY DIRECTOR OR THE DIRECTOR OF INCOME TAX (INVESTIGATION) TO ISSUE SUMMON. SECTION 131 OF THE INCOME TAX ACT, 1961 GIVES POWER TO TAX AUTHORITIES TO ISSUE S UMMONS OR TO FORCE ATTENDANCE OF ANY PERSON FOR BEING EXAMINED ON OATH OR TO 3 ITA NO 1847 /MUM/201 8 ASSESSMENT YEAR: 20 13 - 14 COMPEL PRODUCTION OF BOOKS OF ACCOUNT AND OTHER DOCUMENTS AND OTHER DOCUMENTS IF ANY PROCEEDING IS PENDING. HOWEVER, NOTICE U/S 131 (1A) CAN BE ISSUED EVEN IF NO PROCEEDING IS PEN DING. BOTH THE SECTION CAN BE APPLIED FOR THE PURPOSE OF THE INCOME TAX ACT. SECTION 131(1A) OF THE INCOME TAX ACT EMPOWERS THE OFFICERS TO ISSUE NOTICE UNDER FOLLOWING CIRCUMSTANCES - A) BEFORE HE TAKES ACTION UNDER CLAUSE (I) TO (V) OF S. 132 B) HAS REASON TO S USPECT THAT INCOME HAS BEEN CONCEALED AND C) NOTWITHSTANDING THAT NO PROCEEDINGS WITH RESPECT TO SUCH PERSON OR CLASS OF PERSONS ARE PENDING. 3. THE APPELLANT/ASSESSEE HAS FILED AN APPLICATION DATED 07.06 .2018 SEEKING PERMISSION TO WITHDRAW THE CAPTIONED AP PEAL STATING THAT IT DOES NOT WANT TO PURSUE THE AFORESAID APPEAL , THEREFORE THE SAME MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPPOSE THE SAID APPLICATION. 5. I N VIEW OF THE WRITTEN REQUEST OF THE ASSESSEE WE ALLOW TH E APPLICATION OF THE ASSESSEE AND DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. IN THE RESULT, APPEAL FILED BY THE ASSESSEE FOR ASSESSMENT YEAR S 2013 - 14 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15TH JUNE , 2018 . SD/ - SD/ - ( R.C. SHARMA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 15 / 0 6 / 2018 ALINDRA, PS 4 ITA NO 1847 /MUM/201 8 ASSESSMENT YEAR: 20 13 - 14 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI