Gopalbhai Shamjibhai Patel, Jasdan V. Income Tax Officer, Ward-2(2), Rajkot

ITA 198/RJT/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2319 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: RJT
• Assessment Year: 2004-2005
• Appeal Filed On: 09-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Cost of acquisition; Valuation report; Condonation of delay; Set aside
• Section: 143(3); 250

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT [CONDUCTED THROUGH E COURT AT AHMEDABAD] BEFORE SHRI RAJPAL YADAV, HONBLE JUDICIAL MEMBER AND SHRI WASEEM AHMED HONBLE ACCOUNTANT MEMBER ITA NO.198/RJT/2017 / ASSTT. YEAR: 2004-05 GOPALBHAI SHAMJIBHAI PATEL JAIRAM PLOT B/H. NEW BUS STAND JASDAN. VS. ITO, WARD - 2(2) RAJKOT. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : NONE REVENUE BY : SHRI ANILKUMAR DAS, SR.DR / DATE OF HEARING : 04/12/2019 / DATE OF PRONOUNCEMENT: 05/12/2019 +,/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF LD.CIT(A)-2, RAJKOT DATED 18.1.2017 PASSED FOR THE ASSTT.YEAR 20 04-05. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME HEARING. THEREFORE, WE PROCEED TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE APPELLANT AFTER HEARING THE LD.DR AND CONSIDERING T HE MATERIAL AVAILABLE ON RECORD. 3. IT IS NOTICED THAT THE APPEAL FILED BY THE ASSES SEE BEFORE THE TRIBUNAL IS TIME BARRED BY 42 DAYS. TO EXPLAIN THE DELAY, THE ASSESSEE HAS FILED ITA NO.198/RJT/2017 2 CONDONATION OF DELAY APPLICATION PLEADING THEREIN T HAT ACCOUNTANT OF THE ASSESSEES LAWYER FAILED TO DELIVER ORDER OF THE LD .CIT(A) DATED 18.1.2017 IN TIME. FACT OF PASSING OF THIS ORDER WAS PUT TO THE NOTICE OF THE ASSESSEE ONLY IN THE MONTH OF MAY, 2017, AND IMMEDIATELY ASSESSEE RUSHED TO FILE THE APPEAL BEFORE THE TRIBUNAL. IT IS SUBMITTED THAT THE DELA Y CAUSED BY THE ASSESSEE BEYOND HIS CONTROL, AND THEREFORE, DELAY MAYBE COND ONED IN THE INTEREST OF JUSTICE. ASSESSEE ALSO FILED AN AFFIDAVIT OF SHRI KHODIDAS MANJIBHAI RAMANI, ACCOUNTANT OF ASSESSEES LAWYER DEPOSING THAT THE D ELAY WAS CAUSED DUE TO HIS INADVERTENT MISTAKE. IN VIEW OF THE ABOVE SUBMISSI ON OF THE ASSESSEE, WE ARE OF THE VIEW THAT THOUGH THE REASONS ADVANCED BY THE ASSESSEE ARE NOT CONVINCING, BUT IN THE INTEREST OF JUSTICE, DELAY C AUSED IN FILING OF APPEAL BEFORE THE TRIBUNAL DESERVES TO BE CONDONED. WE CO NDONE THE DELAY AND TAKE THE APPEAL FOR ADJUDICATION ON MERIT. 4. THE ASSESSEE HAS RAISED AS MANY AS TEN GROUNDS I N HIS APPEAL. HOWEVER, SOLE ISSUE INVOLVED IN THESE GROUNDS IS TH AT THE LD.CIT(A) HAS ERRED IN CONFIRMING ADDITION OF RS.4,33,163/- ( RS.14,33,163/- WRONGLY STATED BY THE ASSESSEE IN HIS GROUND OF APPEAL) . 5. BRIEFLY STATED FACTS ARE THAT ASSESSEE IS AN IND IVIDUAL CARRYING ON BUSINESS OF JOB WORK OF DIAMOND. ORIGINALLY ASSESS EE HAD FILED APPEAL BEFORE THE TRIBUNAL IN TA NO.956/RJT/2010 CHALLENGING THE IMPUGNED ADDITION. THIS APPEAL HAS BEEN DECIDED BY THE TRIBUNAL VIDE O RDER DATED 4.11.2011, BY WHICH THE TRIBUNAL HAS SET ASIDE THE ISSUE BACK TO THE FILE OF THE AO FOR RE- ADJUDICATION. CONSEQUENTLY, THE ASSESSEE FILED RET URN OF INCOME ON 8.10.2014, AND AFTER GIVING EFFECT TO THE ORDER OF THE ITAT, R ETURN WAS REVISED DECLARING TOTAL INCOME AT RS.1,13,870/-. IN THE PROCEEDINGS UNDER SECTION 143(3) R.W.S. 250 OF THE INCOME TAX ACT, 1961, THE AO NOTICED THA T THE ASSESSEE HAS SHOWN ITA NO.198/RJT/2017 3 INVESTMENT OF RS.1,05,836/- AS HIS 1/8 TH SHARE IN PURCHASE OF LAND AT REVENUE SURVEYNO.401, PLOT NO.168, RAJKOT. AS PER THE INFO RMATION RECEIVED FROM SUB-REGISTRAR, MARKET VALUE OF THE ABOVE PROPERTY W AS RS.40,63,738/- AGAINST THE PURCHASE PRICE OF RS.4,95,300/- AS SHOWN IN THE SALE DEED. AS PER THE VALUATION REPORT SUBMITTED BY THE DVO UNDER SECTION 142(A) OF THE ACT, THE VALUE OF THE LAND WAS DETERMINED AT RS.43,11,989/- AND THE SHARE OF THE ASSESSEE AT RS.5,38,999/-. THE LD.AO ACCORDINGLY S OUGHT EXPLANATION FROM THE ASSESSEE AS TO WHY THE BALANCE AMOUNT OF 4,33,1 63/- (RS.5,38,999 MINUS RS.1,05,836/-) BE NOT TREATED AS UNEXPLAINED INVEST MENT IN THE LAND AND ADDED TO THE INCOME OF THE ASSESSEE. THE ASSESSEE VIDE L ETTER DATED 26.12.2012 REPLIED AS UNDER: 3. IN RESPONSE TO THE ABOVE SHOW CAUSE, THE ASSESS EE VIDE LETTER DATED 26.12.2012 STATED THAT: WITH REFERENCE TO THE ABOVE NOTICE ISSUED FOR ASSE SSMENT PROCEEDINGS OF AY 2004-05 AS A RESULT OF APPEAL ORDER OF HON'BL E IT AT, RAJKOT BENCH, RAJKOT DATED 04.11.2011 FOR RE-ADJUDICATION OF THE MATTER RELATING TO VALUE OF LAND ASSESSED BY THE INCOME-TA X OFFICER IN THE ASSESSMENT ORDER DATED 31.12.2008 AS RS. S38999/- I NSTEAD OF COST AS PER PURCHASE DEED CLAIMED IN THE RETURN OF INCOME A S RS. 105836/-, I HEREBY AGREE TO VOLUNTARILY ACCEPT THE ABOVE VALUAT ION AMOUNT OF RS. 5,38,999/- AS THE PURCHASE COST OF LAND, PROVIDED N O PENALTY PROCEEDINGS SHALL BE INITIATED BY YOU FURTHER IN TH IS REGARD IN CASE INCOME IS ASSESSED AS SUCH. THIS, THIS I GIVE THIS ACCEPTANCE TO AVOID LITIGATION AND FOR MY MENTAL PEACE IN FUTURE. I ALSO AGREE TO PAY OUTSTANDING TAX LIABILITY AS A RESULT OF ABOVE, FOR AY 2004-05. HOWEVER, I REQUEST YOU TO GIVE ME THE TIME FOR MAKING ARRANGEMENT TO MAKE PAYMENT OF TAX, SINCE I AM SUFF ERING FROM FINANCIAL HARDSHIP. HENCE I ALSO REQUEST YOU TO KEE P PENDING THE FINALIZATION OF ASSESSMENT PROCEEDING TILL THAT TIM E.' F. VIDE ABOVE SUBMISSION ASSESSEE HAS ACCEPTED TH E VALUATION OF LAND AS PER VALUATION REPORT AND REQUESTED FOR SOME TIME TO PAY THE TAX. A WEEK TIME HAS GONE BUT THE ASSESSEE HAS NOT PRODUCE D ANY EVIDENCE OF TAX PAYMENT TILL THE DATE. SINCE THE ASSESSMENT IS TIME BARRING MATTER ITA NO.198/RJT/2017 4 CANNOT PULL ON FOR A LONG PERIOD, THE ASSESSMENT IS FINALIZED ON THE BASIS OF EVIDENCES AND FACTS AVAILABLE ON THE RECOR D. 6. VIDE ABOVE SUBMISSIONS, ASSESSEE HAS ACCEPTED TH E VALUATION DONE BY THE AO AT RS.5,38,999/- AND AGREED TO PAY OUTSTANDI NG TAX LIABILITY AS A RESULT OF THE ADDITION. ASSESSEE ALSO REQUESTED THE AO FO R TIME TO MAKE PAYMENT OF TAX. IN VIEW OF THIS ACCEPTED STAND OF THE ASSESS EE, THE AO COMPUTED THE INCOME OF THE ASSESSEE AND MADE ADDITION OF RS.4,33 ,163/-. HOWEVER, THEREAFTER, ASSESSEE WENT IN APPEAL BEFORE THE LD.C IT(A). THE ASSESSEE CHALLENGED THE IMPUGNED ADDITION. THE ASSESSEE HAS DEVIATED FROM HIS STAND TAKEN BEFORE THE AO AND TOOK A NEW TWIST TO HIS CLA IM THAT HE HAS NOT BEEN GIVEN OPPORTUNITY FOR CROSS-EXAMINATION, REOPENING OF THE ASSESSMENT ETC. THE LD.CIT(A) DID NOT APPRECIATE THE NEW CONTENTION OF THE ASSESSEE, AND HELD THAT SINCE THE ASSESSEE HIMSELF HAS ADMITTED AND AG REED TO VALUATION OF THE LAND MADE BY THE AO AT RS.5,38,999/- AND AGREED TO PAY TAX THEREON, THE ASSESSEE HIMSELF WAIVED OF HIS RIGHT TO CROSS-EXAMI NATION. HE CONFIRMED THE ORDER OF THE AO. ASSESSEE IS NOW BEFORE THE TRIBU NAL. 7. BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESS EE. THE LD.DR SUPPORTED THE ORDERS OF THE REVENUE AUTHORITIES. 8. WE HAVE GONE THROUGH THE MATERIAL AVAILABLE ON R ECORD. THE IMPUGNED ADDITION WAS MADE ON THE BASIS OF VOLUNTARILY ACCEP TING VALUATION OF THE LAND DETERMINED BY THE AO. SINCE BOTH THE AUTHORITIES C ONCURRENTLY RECORDED A FINDING THAT THE ASSESSEE HIMSELF AGREED TO THE VAL UATION OF LAND AT RS.5,38,999/-, AND THE PURCHASE COST AND THE EXPLAI NED INVESTMENT OF RS.4,33,163/- STOOD ADMITTED BY THE ASSESSEE, NEW F OUND STAND TAKEN BY THE ASSESSEE DOES NOT HOLD WATER. THE ASSESSEE HAS ACC EPTED THE VALUATION OF THE LAND DETERMINED BY THE AO AND SOUGHT FOR TIME TO PA Y TAX THEREON. HOWEVER, ITA NO.198/RJT/2017 5 THE ASSESSEE FAILED TO PAY TAX, AND THEREFORE, AO H AS NO OPTION BUT TO MAKE THE IMPUGNED ADDITION. WE DO NOT FIND ANY INFIRMITY IN THE ORDERS OF THE REVENUE AUTHORITIES ON THIS ISSUE. THEIR ORDERS ARE CONFIR MED, AND APPEAL OF THE ASSESSEE BEING DEVOID OF ANY MERIT IS DISMISSED. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 5 TH DECEMBER, 2019 AT AHMEDABAD. SD/- SD/- ( WASEEM AHMED ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER , IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT [CONDUCTED THROUGH E COURT AT AHMEDABAD] BEFORE SHRI RAJPAL YADAV, HONBLE JUDICIAL MEMBER AND SHRI WASEEM AHMED HONBLE ACCOUNTANT MEMBER ITA NO.198/RJT/2017 / ASSTT. YEAR: 2004-05 GOPALBHAI SHAMJIBHAI PATEL JAIRAM PLOT B/H. NEW BUS STAND JASDAN. VS. ITO, WARD - 2(2) RAJKOT. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : NONE REVENUE BY : SHRI ANILKUMAR DAS, SR.DR / DATE OF HEARING : 04/12/2019 / DATE OF PRONOUNCEMENT: 05/12/2019 +,/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF LD.CIT(A)-2, RAJKOT DATED 18.1.2017 PASSED FOR THE ASSTT.YEAR 20 04-05. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME HEARING. THEREFORE, WE PROCEED TO DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE APPELLANT AFTER HEARING THE LD.DR AND CONSIDERING T HE MATERIAL AVAILABLE ON RECORD. 3. IT IS NOTICED THAT THE APPEAL FILED BY THE ASSES SEE BEFORE THE TRIBUNAL IS TIME BARRED BY 42 DAYS. TO EXPLAIN THE DELAY, THE ASSESSEE HAS FILED ITA NO.198/RJT/2017 2 CONDONATION OF DELAY APPLICATION PLEADING THEREIN T HAT ACCOUNTANT OF THE ASSESSEES LAWYER FAILED TO DELIVER ORDER OF THE LD .CIT(A) DATED 18.1.2017 IN TIME. FACT OF PASSING OF THIS ORDER WAS PUT TO THE NOTICE OF THE ASSESSEE ONLY IN THE MONTH OF MAY, 2017, AND IMMEDIATELY ASSESSEE RUSHED TO FILE THE APPEAL BEFORE THE TRIBUNAL. IT IS SUBMITTED THAT THE DELA Y CAUSED BY THE ASSESSEE BEYOND HIS CONTROL, AND THEREFORE, DELAY MAYBE COND ONED IN THE INTEREST OF JUSTICE. ASSESSEE ALSO FILED AN AFFIDAVIT OF SHRI KHODIDAS MANJIBHAI RAMANI, ACCOUNTANT OF ASSESSEES LAWYER DEPOSING THAT THE D ELAY WAS CAUSED DUE TO HIS INADVERTENT MISTAKE. IN VIEW OF THE ABOVE SUBMISSI ON OF THE ASSESSEE, WE ARE OF THE VIEW THAT THOUGH THE REASONS ADVANCED BY THE ASSESSEE ARE NOT CONVINCING, BUT IN THE INTEREST OF JUSTICE, DELAY C AUSED IN FILING OF APPEAL BEFORE THE TRIBUNAL DESERVES TO BE CONDONED. WE CO NDONE THE DELAY AND TAKE THE APPEAL FOR ADJUDICATION ON MERIT. 4. THE ASSESSEE HAS RAISED AS MANY AS TEN GROUNDS I N HIS APPEAL. HOWEVER, SOLE ISSUE INVOLVED IN THESE GROUNDS IS TH AT THE LD.CIT(A) HAS ERRED IN CONFIRMING ADDITION OF RS.4,33,163/- ( RS.14,33,163/- WRONGLY STATED BY THE ASSESSEE IN HIS GROUND OF APPEAL) . 5. BRIEFLY STATED FACTS ARE THAT ASSESSEE IS AN IND IVIDUAL CARRYING ON BUSINESS OF JOB WORK OF DIAMOND. ORIGINALLY ASSESS EE HAD FILED APPEAL BEFORE THE TRIBUNAL IN TA NO.956/RJT/2010 CHALLENGING THE IMPUGNED ADDITION. THIS APPEAL HAS BEEN DECIDED BY THE TRIBUNAL VIDE O RDER DATED 4.11.2011, BY WHICH THE TRIBUNAL HAS SET ASIDE THE ISSUE BACK TO THE FILE OF THE AO FOR RE- ADJUDICATION. CONSEQUENTLY, THE ASSESSEE FILED RET URN OF INCOME ON 8.10.2014, AND AFTER GIVING EFFECT TO THE ORDER OF THE ITAT, R ETURN WAS REVISED DECLARING TOTAL INCOME AT RS.1,13,870/-. IN THE PROCEEDINGS UNDER SECTION 143(3) R.W.S. 250 OF THE INCOME TAX ACT, 1961, THE AO NOTICED THA T THE ASSESSEE HAS SHOWN ITA NO.198/RJT/2017 3 INVESTMENT OF RS.1,05,836/- AS HIS 1/8 TH SHARE IN PURCHASE OF LAND AT REVENUE SURVEYNO.401, PLOT NO.168, RAJKOT. AS PER THE INFO RMATION RECEIVED FROM SUB-REGISTRAR, MARKET VALUE OF THE ABOVE PROPERTY W AS RS.40,63,738/- AGAINST THE PURCHASE PRICE OF RS.4,95,300/- AS SHOWN IN THE SALE DEED. AS PER THE VALUATION REPORT SUBMITTED BY THE DVO UNDER SECTION 142(A) OF THE ACT, THE VALUE OF THE LAND WAS DETERMINED AT RS.43,11,989/- AND THE SHARE OF THE ASSESSEE AT RS.5,38,999/-. THE LD.AO ACCORDINGLY S OUGHT EXPLANATION FROM THE ASSESSEE AS TO WHY THE BALANCE AMOUNT OF 4,33,1 63/- (RS.5,38,999 MINUS RS.1,05,836/-) BE NOT TREATED AS UNEXPLAINED INVEST MENT IN THE LAND AND ADDED TO THE INCOME OF THE ASSESSEE. THE ASSESSEE VIDE L ETTER DATED 26.12.2012 REPLIED AS UNDER: 3. IN RESPONSE TO THE ABOVE SHOW CAUSE, THE ASSESS EE VIDE LETTER DATED 26.12.2012 STATED THAT: WITH REFERENCE TO THE ABOVE NOTICE ISSUED FOR ASSE SSMENT PROCEEDINGS OF AY 2004-05 AS A RESULT OF APPEAL ORDER OF HON'BL E IT AT, RAJKOT BENCH, RAJKOT DATED 04.11.2011 FOR RE-ADJUDICATION OF THE MATTER RELATING TO VALUE OF LAND ASSESSED BY THE INCOME-TA X OFFICER IN THE ASSESSMENT ORDER DATED 31.12.2008 AS RS. S38999/- I NSTEAD OF COST AS PER PURCHASE DEED CLAIMED IN THE RETURN OF INCOME A S RS. 105836/-, I HEREBY AGREE TO VOLUNTARILY ACCEPT THE ABOVE VALUAT ION AMOUNT OF RS. 5,38,999/- AS THE PURCHASE COST OF LAND, PROVIDED N O PENALTY PROCEEDINGS SHALL BE INITIATED BY YOU FURTHER IN TH IS REGARD IN CASE INCOME IS ASSESSED AS SUCH. THIS, THIS I GIVE THIS ACCEPTANCE TO AVOID LITIGATION AND FOR MY MENTAL PEACE IN FUTURE. I ALSO AGREE TO PAY OUTSTANDING TAX LIABILITY AS A RESULT OF ABOVE, FOR AY 2004-05. HOWEVER, I REQUEST YOU TO GIVE ME THE TIME FOR MAKING ARRANGEMENT TO MAKE PAYMENT OF TAX, SINCE I AM SUFF ERING FROM FINANCIAL HARDSHIP. HENCE I ALSO REQUEST YOU TO KEE P PENDING THE FINALIZATION OF ASSESSMENT PROCEEDING TILL THAT TIM E.' F. VIDE ABOVE SUBMISSION ASSESSEE HAS ACCEPTED TH E VALUATION OF LAND AS PER VALUATION REPORT AND REQUESTED FOR SOME TIME TO PAY THE TAX. A WEEK TIME HAS GONE BUT THE ASSESSEE HAS NOT PRODUCE D ANY EVIDENCE OF TAX PAYMENT TILL THE DATE. SINCE THE ASSESSMENT IS TIME BARRING MATTER ITA NO.198/RJT/2017 4 CANNOT PULL ON FOR A LONG PERIOD, THE ASSESSMENT IS FINALIZED ON THE BASIS OF EVIDENCES AND FACTS AVAILABLE ON THE RECOR D. 6. VIDE ABOVE SUBMISSIONS, ASSESSEE HAS ACCEPTED TH E VALUATION DONE BY THE AO AT RS.5,38,999/- AND AGREED TO PAY OUTSTANDI NG TAX LIABILITY AS A RESULT OF THE ADDITION. ASSESSEE ALSO REQUESTED THE AO FO R TIME TO MAKE PAYMENT OF TAX. IN VIEW OF THIS ACCEPTED STAND OF THE ASSESS EE, THE AO COMPUTED THE INCOME OF THE ASSESSEE AND MADE ADDITION OF RS.4,33 ,163/-. HOWEVER, THEREAFTER, ASSESSEE WENT IN APPEAL BEFORE THE LD.C IT(A). THE ASSESSEE CHALLENGED THE IMPUGNED ADDITION. THE ASSESSEE HAS DEVIATED FROM HIS STAND TAKEN BEFORE THE AO AND TOOK A NEW TWIST TO HIS CLA IM THAT HE HAS NOT BEEN GIVEN OPPORTUNITY FOR CROSS-EXAMINATION, REOPENING OF THE ASSESSMENT ETC. THE LD.CIT(A) DID NOT APPRECIATE THE NEW CONTENTION OF THE ASSESSEE, AND HELD THAT SINCE THE ASSESSEE HIMSELF HAS ADMITTED AND AG REED TO VALUATION OF THE LAND MADE BY THE AO AT RS.5,38,999/- AND AGREED TO PAY TAX THEREON, THE ASSESSEE HIMSELF WAIVED OF HIS RIGHT TO CROSS-EXAMI NATION. HE CONFIRMED THE ORDER OF THE AO. ASSESSEE IS NOW BEFORE THE TRIBU NAL. 7. BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESS EE. THE LD.DR SUPPORTED THE ORDERS OF THE REVENUE AUTHORITIES. 8. WE HAVE GONE THROUGH THE MATERIAL AVAILABLE ON R ECORD. THE IMPUGNED ADDITION WAS MADE ON THE BASIS OF VOLUNTARILY ACCEP TING VALUATION OF THE LAND DETERMINED BY THE AO. SINCE BOTH THE AUTHORITIES C ONCURRENTLY RECORDED A FINDING THAT THE ASSESSEE HIMSELF AGREED TO THE VAL UATION OF LAND AT RS.5,38,999/-, AND THE PURCHASE COST AND THE EXPLAI NED INVESTMENT OF RS.4,33,163/- STOOD ADMITTED BY THE ASSESSEE, NEW F OUND STAND TAKEN BY THE ASSESSEE DOES NOT HOLD WATER. THE ASSESSEE HAS ACC EPTED THE VALUATION OF THE LAND DETERMINED BY THE AO AND SOUGHT FOR TIME TO PA Y TAX THEREON. HOWEVER, ITA NO.198/RJT/2017 5 THE ASSESSEE FAILED TO PAY TAX, AND THEREFORE, AO H AS NO OPTION BUT TO MAKE THE IMPUGNED ADDITION. WE DO NOT FIND ANY INFIRMITY IN THE ORDERS OF THE REVENUE AUTHORITIES ON THIS ISSUE. THEIR ORDERS ARE CONFIR MED, AND APPEAL OF THE ASSESSEE BEING DEVOID OF ANY MERIT IS DISMISSED. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 5 TH DECEMBER, 2019 AT AHMEDABAD. SD/- SD/- ( WASEEM AHMED ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER