Shri Chetanbhai Prahladbhai Patel,HUF, Surat V. The Income tax Officer,Ward-9(1), Surat

ITA 2232/AHD/2008

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1384 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-06-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 11-06-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Gift
• Section: 147

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.2231 AND 2232/AHD/2008 / ASSTT. YEAR: 2001-02 AND 2004-2005 SHRI CHETANBH A I PRAHALADBHAI PATEL (HUF) A/11, TRIKAM NAGAR SOCIETY NO.1 L/H. ROAD, SURAT. VS ITO, WARD - 9(1) SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI PRASOON KABRA, SR.DR / DATE OF HEARING : 15/06/2016 / DATE OF PRONOUNCEMENT: 15/06/2016 $%/ O R D E R THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A)-V, SURAT DATED 17.3.2008 AND 12.03.2008 FOR THE ASSTT. YEAR 2001-02 AND 2004-05. BOTH THESE APPEALS ARE DISPOSED OF BY THIS COMMON O RDER. ITA NO.2231/AHD/2008 (ASSTT.YEAR 2001-02) 2. IN THIS APPEAL ALSO, SHRI MANISH J. SHAH, ADVOCA TE HAS SOUGHT ADJOURNMENT BY WAY OF ADJOURNMENT APPLICATION DATED 15.6.2006. THE ADJOURNMENT APPLICATION READS AS UNDER: SUB: ADJOURNMENT ITA NOS.: 2231 & 2232/AHD/2008 NAME : CHETANBHAI PRAHALADBHAI PATEL-HUF FIXED ON 15.06.2016 BENCH C AS THE CONFERENCE WITH THE CONCERNED CHARTERED ACCO UNTANT COULD NOT BE HELD, THIS MATTER MAY KINDLY BE ADJOURNED TO ANY FU TURE DATE. ITA NO.2231 AND 2232/AHD/2008 2 HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH 3. BEFORE THAT A SERIES OF ADJOURNMENTS HAVE BEEN S OUGHT BY THE LD.COUNSEL FOR THE ASSESSEE AS UNDER: ON 5 TH SEPTEMBER, 2008 05.09.2008 . SUB: ADJOURNMENT. ITA NO.2231 & 2232/2007 [SR.NO.35 & 36] ASSTT.YEARS 2001-02 AND 2004-05 NAME : CHETANBHAI PRAHLADBHAI PATEL-HUF FIXED ON 05.09.2008 BENCH D THE ABOVE ARE TIME-CONSUMING MATTERS; I AM PROFESS IONALLY BUSY IN AHMEDABAD BEFORE THE TRIBUNAL AND HIGH COURT, AND T HEREFORE, KINDLY BE TAKEN UP AT AHMEDABAD AND THEREFORE, I REQUEST FOR ADJOURNMENT. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSE D HEREBY. SD/- (J.P. SHAH) THEREAFTER ON 15 TH JULY, 2010 15 TH JULY, 2010 . . SUB: ADJOURNMENT. ITA NO.2231 & 2232/2008 NAME : CHETANBHAI PRAHLADBHAI PATEL-HUF FIXED ON 15.07.2010 BENCH B ITA NO.2231 AND 2232/AHD/2008 3 THE APPEAL WHEREIN THE ISSUE PERTAINING TO PANKAJ DANAWALA IS INVOLVED, IS BEING CLUBBED TOGETHER AS PER THE INST RUCTIONS OF THE HONBLE VICE PRESIDENT. THE ABOVE MENTIONED ITA NO WILL AL SO BE GIVEN TO THE CONCERNED BENCH CLERK WHO IS PREPARING A LIST SO TH AT THIS APPEAL COULD ALSO BE CLUBBED ALONG WITH THEIR GROUP. IN THE ABOVE ME NTIONED CIRCUMSTANCES, THIS APPEAL MAY KINDLY BE ADJOURNED. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSE D HEREBY. SD/- (MANISH J. SHAH) ON 26.12.2011 26 TH DECEMBER, 2011 . SUB: ADJOURNMENT. ITA NO.2231-32/08 & 282/09 NAME : CHETANBHAI PRAHLADBHAI PATEL-HUF FIXED ON 26.12.2011 BENCH C I AM BUSY IN THE HONBLE HIGH COURT OF GUJARAT AND THESE BEING THE LAST 3 DAYS BEFORE THE HONBLE HIGH COURT GOES ON A WINTER VACATION, THE ABOVE MENTIONED MATTERS MAY KINDLY BE ADJOURNED TO THIS THURSDAY I.E. 29- 12-2011 (COPY OF TODAYS CAUSE LIST OF HIGH COURT M ATTERS ATTACHED HEREWITH) HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSE D HEREBY. SD/- (MANISH J. SHAH) THEREAFTER ON 19.1.2015 19 TH APRIL, 2016 SUB: ADJOURNMENT ITA NOS.: 2231 & 2232/AHD/2008 NAME : CHETANBHAI PRAHALADBHAI PATEL-HUF FIXED ON 19.01.2015 BENCH C ITA NO.2231 AND 2232/AHD/2008 4 AS I AM BUSY BEFORE THE HIGH COURT, THIS MATTER MAY KINDLY BE ADJOURNED TO 22 ND OR 23RD JANUARY,2015 OR ANY OTHER DATE AFTER THAT OF YOUR HONOURS CONVENIENCE. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH THEREAFTER, ON 26 TH MARCH, 2015. 26 TH MARCH, 2016 SUB: ADJOURNMENT ITA NOS.: 2231 & 2232/AHD/2008 NAME : CHETANBHAI PRAHALADBHAI PATEL-HUF FIXED ON 26.03.2015 BENCH C AS I AM OUT OF STATION, THE ABOVE MATTER MAY KINDLY BE ADJOURNED. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH THEREAFTER ON 11 TH DECEMBER, 2015 11 TH DECEMBER, 20156 SUB: ADJOURNMENT ITA NOS.: 2231 & 2232/AHD/2008 NAME : CHETANBHAI PRAHALADBHAI PATEL-HUF FIXED ON 11.12.2015 BENCH C AS I AM BUSY IN THE HIGH COURT, THE ABOVE MATTER MA Y KINDLY BE ADJOURNED. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH ITA NO.2231 AND 2232/AHD/2008 5 THEREAFTER ON 11 TH APRIL, 2016 11 TH APRIL, 2016 SUB: ADJOURNMENT ITA NOS.: 2231 & 2232/AHD/2008 NAME : CHETANBHAI PRAHALADBHAI PATEL-HUF FIXED ON 11.04.2016 BENCH C AS I AM BUSY IN THE HIGH COURT THE ABOVE MATTER MAY KINDLY BE ADJOURNED. HOPING TO BE EXCUSED FOR THE INCONVENIENCE PROPOSED HEREBY. SD/ MANISH J. SHAH 4. I FIND THAT THE FACTS IN THE ADJOURNMENT SOUGHT BY THE ASSESSEE ARE IDENTICAL TO ITA NO.ITA NO.222/AHD/2008 IN THE CASE OF FALGUNIBE N CHETANKUMAR PATEL. THE ASSESSEE HAS FILED RETURN OF INCOME ON 18.10.2004 D ECLARING TOTAL INCOME AT RS.88,990/-. THE ASSESSMENT WAS MADE ON 23.11.2006 WHEREBY TOTAL DEMAND WAS RAISED AT RS.8,317/- AGAINST THE ASSESSEE. TO MY M IND, INVOLVEMENT OF THIS SMALL AMOUNT OF TAX MAY BE REASON FOR NOT SERIOUSLY PROSE CUTING THE APPEAL. HENCE, AFTER TAKING INTO CONSIDERATION THE RECORD OF THE CASE, I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. IT IS DI SMISSED. ITA NO.2232/AHD/2008 (ASSTT.YEAR 2004-05) 5. SOLE GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CI T(A) HAS NOT ADJUDICATED THE GROUND REGARDING VALIDITY OF SECTION 147 NOTICE AND REASSESSMENT AND ALSO UPHOLDING THE ADDITION OF UNEXPLAINED UTILIZATION O F CAPITAL AND DISALLOWANCE OF EXPENSES. 6. IN THIS APPEAL, THE ASSESSEE HAS FILED RETURN OF INCOME ON 11.9.2001 DECLARING TOTAL INCOME OF RS.71,850/-. THE ASSESSMENT ORDER WAS PASSED ON 23.11.2006 WHEREBY THE INCOME OF THE ASSESSEE WAS DETERMINED A T RS.11,83,810/-. ITA NO.2231 AND 2232/AHD/2008 6 7. THE APPEAL, FOR THE FIRST TIME LISTED ON BOARD O F THE TRIBUNAL ON 15.7.2010. THEREAFTER, IT WAS ADJOURNED SINE DIE , AND AGAIN IT WAS LISTED ON 7.10.2011. TIME AND AGAIN ADJOURNMENTS HAVE BEEN SOUGHT BY THE ASSE SSEE FOR THIS OR THAT REASON. THESE THREE CASES BELONGED TO SHRI DEEPAK K. DUDHWA LA, CHARTERED ACCOUNTANT, WHO HAS CREATED LARGE NUMBER OF CAPITAL BUILD-UP CA SES. MODUS OPERANDI WAS FRAUDULENT AND THEY ARE OF NAMELY TWO CATEGORIES. IN THE FIRST CATEGORY INFLATION OF OPENING CAPITAL WAS MADE. IN THE SECOND CATEGORY, HE PREPARED PROFIT & LOSS AND BALANCE SHEET WITH AGRICULTURE INCOME, SMALL GIFTS ETC. TO MY MIND, PROBABLY, THIS MAY BE ONE OF THE REASONS FOR NOT SUBMITTING THE DE TAILS TO THE LD.REPRESENTATIVE AND KEEP ON ASKING FOR ADJOURNMENT FROM THE TRIBUNAL. I DO NOT FIND ANY JUSTIFICATION FOR ADJOURNMENT OF THE APPEAL. THEREFORE, THIS APP EAL IS ALSO DISMISSED FOR WANT OF PROSECUTION. 8. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 15 TH JUNE, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER