Mohd. Kaleem, Barabanki V. Income Tax Officer, Barabanki

ITA 250/LKW/2014

• Counselvise Citation: 25023714 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-07-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 03-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAVAR
• Keywords: Unexplained investment; Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.250/LKW/2014 ASSESSMENT YEAR:2005-06 MOHD. KALEEM TIKARA BARABANKI V. INCOME TAX OFFICER BARABANKI TAN/PAN:BAKPK6149R (APPELLANT) (RESPONDENT) ITA NO.251/LKW/2014 ASSESSMENT YEAR:2008-09 MISBAHUR RAHMAN TIKARA BARABANKI V. INCOME TAX OFFICER BARABANKI TAN/PAN:ATWPA7936J (APPELLANT) (RESPONDENT) ITA NO.252 & 253/LKW/2014 ASSESSMENT YEAR:2007-8 & 2008-09 SMT. VYASUN TIKARA BARABANKI V. INCOME TAX OFFICER BARABANKI TAN/PAN:AKCPV4159R (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SMT. PINKI MAHAVAR, D.R. DATE OF HEARING: 28 07 2015 DATE OF PRONOUNCEMENT: 14 08 2015 O R D E R PER BENCH: THESE APPEALS ARE PREFERRED BY DIFFERENT ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A). 2. IN ALL THESE APPEALS ADDITIONS WERE MADE ON ACCOUNT OF UNEXPLAINED INVESTMENTS. THE ADDITION MADE BY THE ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED INVESTMENT IN THE CASE OF MOHD. KALEEM IN I.T.A. NO. :- 2 -: 250/LKW/2014 FOR ASSESSMENT YEAR 2005-06 IS OF RS.1,50,170/-; IN THE CASE OF MISBAHUR RAHMAN IN I.T.A. NO. 251/LKW/2014 FOR ASSESSMENT YEAR 2008-09 IS OF RS.4,33,240/- AND IN THE CASE OF SMT. VYASUN IN I.T.A. NO. 252/LKW/2014 FOR ASSESSMENT YEAR 2007-08 IS OF RS.2,64,000/- AND IN I.T.A. NO. 253/LKW/2014 FOR ASSESSMENT YEAR 2008-09 IS OF RS.4,19,100/-. 3. THESE APPEALS WERE LISTED FOR HEARING ON 28.7.2015, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT THE ASSESSING OFFICER HAS MADE ADDITIONS IN ALL THESE CASES ON ACCOUNT OF UNEXPLAINED INVESTMENTS, AGAINST WHICH APPEALS WERE FILED BEFORE THE LD. CIT(A) BUT NONE APPEARED BEFORE THE LD. CIT(A) DESPITE AFFORDING VARIOUS OPPORTUNITIES AND THE LD. CIT(A) CONFIRMED THE ADDITIONS MADE BY THE ASSESSING OFFICER, AGAINST WHICH APPEALS WERE FILED BEFORE THE TRIBUNAL AND THE TRIBUNAL VIDE ITS ORDER DATED 22.3.2013 SET ASIDE THE RESPECTIVE ORDERS OF THE LD. CIT(A) AND RESTORED THE MATTER TO HIS FILE FOR RE-ADJUDICATION OF THE APPEALS AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 4. IN THE SET ASIDE PROCEEDINGS, THE ASSESSEES AGAIN DID NOT APPEAR AND PROSECUTE THEIR CASES PROPERLY. THE LD. CIT(A) HAS RECORDED THE DATES OF THE NOTICES AND VARIOUS DATES OF HEARING FIXED FOR COMPLIANCE, BUT THE ASSESSEES DID NOT COMPLY WITH THE DIRECTIONS OF THE LD. CIT(A) AND IN THE ABSENCE OF RELEVANT EVIDENCE, THE LD. CIT(A) HAS CONFIRMED THE ADDITIONS. 5. AGAINST THE ORDERS OF THE LD. CIT(A), ASSESSEES FILED APPEALS BEFORE THE TRIBUNAL BUT SOUGHT ADJOURNMENT AT A NUMBER OF OCCASIONS AND WHEN THE MATTER WAS LISTED FOR HEARING ON 25.11.2014 NONE APPEARED ON BEHALF OF THE ASSESSEES AND THE TRIBUNAL WAS CONSTRAINED TO PASS EX-PARTE ORDER AGAINST THE ASSESSEES DISMISSING THEIR APPEALS, AGAINST WHICH ASSESSEES PREFERRED APPEALS BEFORE THE HON'BLE HIGH COURT OF ALLAHABAD AND THE HON'BLE HIGH COURT HAS SET ASIDE THE ORDER OF THE TRIBUNAL AND REMANDED THE MATTER BACK TO THE TRIBUNAL FOR ADJUDICATION OF THE APPEALS. 6. CONSEQUENT TO THE DIRECTIONS OF THE HON'BLE HIGH COURT, THE TRIBUNAL HAS FIXED THE APPEALS FOR HEARING ON 9.6.2015 AND 28.7.2015. NOTICES OF :- 3 -: HEARING WERE ISSUED TO THE ASSESSEE THROUGH REGISTERED POST, BUT THE ASSESSEE DID NOT RESPOND. SINCE THE HON'BLE HIGH COURT HAS GIVEN A DIRECTION FOR DISPOSAL OF THE APPEAL WITHIN A PERIOD OF ONE MONTH FROM THE DATE OF RECEIPT OF THE COPY OF THE ORDER OF THE HON'BLE HIGH COURT AND THIS ORDER WAS RECEIVED IN THE OFFICE OF THE TRIBUNAL ON 12.5.2015, THESE APPEALS WERE REQUIRED TO BE DISPOSED OF WITHIN A PERIOD OF ONE MONTH I.E. LATEST BY 12.6.2015. THOUGH THESE APPEALS WERE LISTED FOR HEARING ON 9.6.2015, NONE APPEARED DESPITE ISSUANCE OF NOTICE THROUGH REGISTERED A/D AND THE TRIBUNAL HAS AGAIN ADJOURNED THE MATTER AND FIXED THE DATE FOR HEARING ON 28.7.2015. AGAIN ON 28.7.2015 NONE APPEARED ON BEHALF OF THE ASSESSEES, THEREFORE, THE TRIBUNAL HAD NO OPTION BUT TO ADJUDICATE THE APPEALS EX- PARTE QUA THE ASSESSEE. 7. WE HAVE CAREFULLY PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND WE FIND THAT THE ADDITION IN ALL THE APPEALS WAS MADE ON ACCOUNT OF UNEXPLAINED INVESTMENT, FOR WHICH ASSESSEES COULD NOT FURNISH THE RELEVANT EVIDENCE TO EXPLAIN THE SOURCE OF INVESTMENTS. DESPITE VARIOUS OPPORTUNITIES, THE ASSESSEES HAVE NOT FURNISHED ANY EVIDENCE EITHER BEFORE THE LD. CIT(A) OR BEFORE US. WE ARE, THEREFORE, OF THE VIEW THAT THE LD. CIT(A) HAS RIGHTLY CONFIRMED THE ADDITIONS MADE BY THE ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED INVESTMENT IN EACH AND EVERY APPEALS. ACCORDINGLY THESE APPEALS ARE DISPOSED OF. 8. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH AUGUST, 2015 JJ:2807 :- 4 -: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR