Jagdeep Sharma, Haryana V. ITO, Faridabad

ITA 2127/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3573 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 04-10-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Section: 143(3); 144; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2127/DEL./2016 ASSESSMENT YEAR 2012-2013 SHRI JAGDEEP SHARMA 1/981, SHIV COLONY, OLD FARIDABAD- 121 005. PAN AXHPS0853R VS. THE INCOME TAX OFFICER WARD-1(4) FARIDABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI KAUSHLENDRA TIWARI, SR. D.R. DATE OF HEARING : 22.01.2018 DATE OF PRONOUNCEMENT : 01.02.2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), FARIDABAD, DATED 22 ND JANUARY, 2016, FOR THE A.Y. 2012-2013. 2. THE ASSESSEE FILED RETURN OF INCOME AT RS.9,00, 360. THE CASE WAS SELECTED FOR SCRUTINY. THE ASSESSEE DID NO T ATTEND THE ASSESSMENT PROCEEDINGS. THE A.O, THEREFORE, PASSED EX-PARTE ASSESSMENT ORDER UNDER SECTION 144 R.W.S. 143(3) OF THE I.T. ACT. THE A.O. DISALLOWED 1/5 TH OF THE EXPENDITURE AND MADE ADDITION OF RS.9,78,348. THE A.O. ALSO MADE ADDITION OF RS.15,0 00 UNDER SECTION 2 ITA.NO.2127/DEL./2016 SHRI JAGDEEP SHARMA, FARIDABAD. 80D IN THE ABSENCE OF PRODUCTION OF ANY DOCUMENTARY EVIDENCE. THE LD. CIT(A) ISSUED SEVERAL NOTICES TO THE ASSESSEE B UT NONE HAVE BEEN COMPLIED WITH BY THE ASSESSEE. THE LD. CIT(A) IN TH E ABSENCE OF PRODUCTION OF THE BOOKS OF ACCOUNT, BILLS AND VOUCH ERS BEFORE A.O. AND BEFORE HIMSELF CONFIRMED BOTH THE ADDITIONS AND DISMISSED THE APPEAL OF ASSESSEE. THE LD. CIT(A) ALSO PASSED EX-P ARTE APPELLATE ORDER. 3. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEAR ING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF O F THE ASSESSEE. IN THE ABSENCE OF ANY REPRESENTATION FROM THE SIDE OF THE ASSESSEE, PARTICULARLY, WHEN ASSESSEE REMAINED EX-PARTE BEFOR E THE AUTHORITIES BELOW, NO INTERFERENCE IS CALLED FOR IN THE MATTER ON THE ABOVE ADDITIONS. THE APPEAL OF THE ASSESSEE IS ACCORDINGL Y DISMISSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 01 ST FEBRUARY, 2018 VBP/- 3 ITA.NO.2127/DEL./2016 SHRI JAGDEEP SHARMA, FARIDABAD. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.