Shri Piyush Mathur, Ahmedabad V. The Income Tax Officer, Ward 7(2), Ahmedabad

ITA 2439/AHD/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8088 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-09-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 14-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ADITYA SHUKLA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA NO. 2439/AHD/2013 (ASSESSMENT YEAR: 2009-10) SHRI PIYUSH MATHUR E-401, INDRAPRASTH -5, NEAR H.D.F.C. BANK, OFF. 100 FT. ROAD, PRAHLADNAGAR, SATELLITE, AHMEDABAD, GUJARAT 380 015 APPELLANT VS. ASSESSING OFFICER, WARD 7(2), AHMEDABAD ROOM NO.B/502, B WING, 5 TH FLOOR, PRATYAKSH KAR BHAVAN, AMBAWADI, AHMEDABAD RESPONDENT PAN: ACPPM8569B /BY ASSESSEE : NONE /BY REVENUE : ADITYA SHUKLA, D.R. /DATE OF HEARING : 10.11.2017 /DATE OF PRONOUNCEMENT : 29.11.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2009-10 ARISES AGAINST THE CIT(A)-I, THANES ORDER DATED 19.07.2013, UPHOLDING ASSESSING OFFICERS ACTION MAKING SECTION 69A ADDITION OF RS.31.09 LACS IN ASS ESSMENT ORDER DATED 29.12.2011, IN PROCEEDINGS U/S. 143(3) OF THE INCOM E TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 2439/AHD/13 [SHRI PIYUSH MATHUR VS. AO] A.Y. 2009-10 - 2 - CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHE ST DESPITE SERVICE OF NOTICE AFFECTED THROUGH DEPARTMENT. RELEVANT SERVI CE RECORDS ALREADY FORMS PART OF A CASE RECORD. THE ASSESSEE IS ACCORDINGLY PROCEED ED EX PARTE. 2. RELEVANT FACTS ARE IN A VERY NARROW COMPASS. TH ERE IS NO DISPUTE ABOUT THE ASSESSEE TO HAVE DEPOSITED THE SUM IN QUESTION OF R S.62.18LACS IN HIS SAVINGS BANK ACCOUNT. HE PLEADED IN ASSESSMENT PROCEEDINGS THA T HE HAD RECEIVED COMMISSION INCOME FROM M/S. PIYUSH MATHUR & CO. AND PASSED ADV ANCED MADE TO ONE SHRI C C. SHAH TO THE TUNE OF RS.9.5LACS. WE NOTICE FROM ASSESSMENT ORDER THAT HE COULD NOT FILE ANY SUCH CONFIRMATION, BANK STATEMENT OR T HEIR RETURNS SO AS TO PROVE IDENTITY, GENUINENESS AND CREDITWORTHINESS OF THE A BOVE DEPOSITS. THE ASSESSING OFFICER THEREFORE TREATED THE SAME S UNEXPLAINED U/ S.69A OF THE ACT TO MAKE THE IMPUGNED ADDITION IN ASSESSMENT ORDER DATED 29.12.2 011. THE CIT(A) AFFIRMS ASSESSING OFFICERS ACTION IN HIS EX PARTE LOWER AP PELLATE ORDER. 3. WE HAVE HEARD LEARNED DEPARTMENTAL REPRESENTATIV E STRONGLY SUPPORTING THE IMPUGNED ADDITION. IT EMERGES THAT THE ASSESSEES INSTANT CASE FILE DOES NOT CONTAIN EVEN A SINGLE RELEVANT DOCUMENT TO EXPLAIN HIS ABOV E CASH DEPOSITS. WE THEREFORE FIND NO REASON TO DEFER WITH BOTH THE LOWER AUTHORI TIES ACTION MAKING THE IMPUGNED ADDITION. THE ASSESSEE FAILS IN HIS SOLE SUBSTANTI VE GROUND. 4. THIS ASSESSEES APPEAL IS ACCORDINGLY DISMISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 29 TH DAY OF NOVEMBER, 2017.] SD/- SD/- (PRADIP KUMAR KEDIA) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL M EMBER AHMEDABAD: DATED 29/11/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ITA NO. 2439/AHD/13 [SHRI PIYUSH MATHUR VS. AO] A.Y. 2009-10 - 3 - ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0