Balbeer Singh Saluja, RAJNANDGAON V. Income Tax Officer-2, RAJNANDGAON

ITA 189/BIL/2011

• Counselvise Citation: 18924714 RSA 2011
• Duration Of Justice: 3 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 13-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEETAL S VERMA
• Keywords: Unexplained cash credit
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI MUKUL K. SHRAWAT , JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER . IT A NO. 189 / BLPR./201 1 ( ASSESSMENT YEAR : 20 07 0 8 ) SHRI BALBIR SINGH SALUJA C/O SHANTI DEEP RICE MILL MAIN ROAD, KAWARDHA 491 995 (C.G) PAN ACPPS8349P APPELLANT V/S INCOME TAX OFFICER WARD 2, AAYAKAR BHAVAN FCI GODOWN ROAD RAIPUR NAKA, G.E. ROAD RAJNANDGAON 491 441 .... RESPONDENT REVENUE BY : SMT. SHEETAL S. VERMA ASSESSEE BY : NONE DATE OF HEARING 1 5 .06.2015 DATE OF ORDER 15 .06.2015 O R D E R PER SHAMIM YA H YA, A .M. T HIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 5 TH MA Y 2011 , PASSED BY THE LEARNED CIT(A), RAIPUR , FOR THE A.Y. 20 07 08 . THE GROUND S RAISED BY THE ASSESSEE ARE AS UNDER: THAT THE LEA RNED CIT(A) ERRED IN CONFIRMING THE ADDITION OF ` 1,00,000, AS UNEXPLAINED CASH CREDIT U/S 68 WHICH IS BAD IN LAW AS WELL AS FACTS OF THE CASE WHICH MAY KINDLY BE DELETED. 2. WHEN THE CASE WAS CALLED FOR HEARING, NEITHER THE ASSESSEE NOR ANY OF HIS AUTHORIS ED REPRESENTATIVES APPEARED BEFORE US. THERE IS NO SHRI BALBIR SINGH SALUJA 2 APPLICATION SEEKING ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE COME TO A CONCLUSION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. 3. THE HON'BLE BOMBAY HIGH COURT IN M/S. CHEMIPOL V/S UNION OF INDIA & ORS., IN CENTRAL EXCISE APPEAL NO.62 OF 2009, VIDE JUDGMENT DATED 17 TH SEPTEMBER 2009, WHILE CONSIDERING THE JUDGMENTS OF HON'BLE SUPREME COURT IN CIT V/S S. CHENIAPPA MUDALIAR, AIR 1969 SC 1068, SUNDERLAL MANNALAL V/S NANDRAMDAS DWARKADA S, AIR 1958 MP 260, AND OTHER JUDGMENTS, OBSERVED AS FOLLOWS: - 6. WE CANNOT ALTOGETHER LOSE SIGHT OF THE RULE THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROCEEDING FOR NON - PROSECUTION WHEN THE PETITION / APPELLANT BEFORE IT DOES NOT WISH TO PROSECUTE THE PROCEEDINGS. IN SUCH A SITUATION, UNLESS THE STATUTE CLEARLY REQUIRES THE COURT OR TRIBUNAL TO HEAR THE APPEAL / PROCEEDING AND DECIDE IT ON MERITS, IT CAN DISMISS THE APPEAL / PROCEEDING FOR . 4. THE DELHI BENCH OF THIS TRIBUNAL I N CIT V/S M/S. MULTIPLAN INDIA PVT. LTD. [1991] 38 ITD 320 (DEL.), HAS HELD THAT IN A SIMILAR CIRCUMSTANCES, THE APPEAL MAY BE DISMISSED AS UN ADMITTED. 5. APPLYING THE AFORESAID PROPOSITIONS LAID DOWN BY THE HON'BLE BOMBAY HIGH COURT AS WELL AS THE DECISION OF THE TRIBUNAL CITED SUPRA, WE TREAT THIS APPEAL AS UN ADMITTED AND HOLD THE SAME AS LIABLE TO BE DISMISSED AS SUCH. 6. IN THE RESULT, APPEAL BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT O N 15 TH JUNE 2015 SD/ - MUKUL K. SHRAWAT JUDICIAL MEMBER SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER RAI PUR , DATED : 15 TH JUNE 2015 SHRI BALBIR SINGH SALUJA 3 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE ; (2) THE REVENUE; (3) THE CIT(A ) ; (4) THE CIT, BILASPUR CITY CONCERNED ; (5) THE DR, ITAT, RAIPUR ; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY SR. PRIVATE SECRETARY / ASSISTANT REGISTRAR ITAT, RAIPUR