Sri Ratan Challappa Pilli, Hyderabad V. Income-Tax Officer, Ward-6(3), Hyderabad

ITA 259/HYD/2014

• Counselvise Citation: 25922514 RSA 2014
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 20-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.259/HYD/14 : ASSESSMENT YEAR 2009 - 10 SHRI RATAN CHALLAPPA PILL A I, HOLAGUDA, ADONI MANDAL, KURNOOL DIST. (PAN AUEPP 2637 E) V/S. INCOME TAX OFFICER, WARD 6(3), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI B.RAMAKRISHNA, DR DATE OF HEARING 16 . 1 0.2014 DATE OF PRONOUNCEMENT 22.10.2014 O R D E R PER P.M.JAGTAP, ACCOUNTANT MEMBER : THIS APPEAL FIL E D BY THE ASSESSEE I S DIRECTED A G AIN S T THE O R DER OF THE LEARNED COMMISSIONER OF INCOME - TAX(APPEALS) IV HYDERABAD DATED 20.12.2013, WHEREBY SHE DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR THE FAILURE OF THE ASSESSEE TO COMPLY WITH THE PROVISIONS OF S.249(4) OF THE ACT 2. THE ASSESSEE IN THE PRESENT CA S E IS AN INDIVIDUAL, WHO FIL E D HIS RETURN OF INCOME FOR THE YE A R UN D ER CONSIDERATION ON 2 3.6.2009, DECL A RING TOTAL INCOME OF R S .4,95,557. IN TH E ASSESSMENT COMPLETED UNDER S.143(3) VIDE O R DER DATED 28.12.2011, TOTAL IN C OM E OF TH E ASSESSEE W AS DE T ERMINED BY THE ASSESSING OFFICER AT RS.45,01,801, AFTER MAKING ADDITIONS ON ACCOUNT OF UNEXPLAINED CAPITAL OF RS.39,31,425 AND ON ACCOUN T OF DISALLOWANCE UNDER S.40A(3) OF R S .74, 7 89. I TA NO. 259/H YD/20 14 SHRI RATAN CHALLAPPA PILLAI, HOLAGUDA, ADONI MANDAL, KURNOOL DIST. 2 3. AGAIN S T THE O R DER PASSED BY THE ASSESSING OFFICER UNDER S.143(3), AN APP E AL WAS PREFERRED BY TH E ASSESSEE B E F ORE THE LEARNED CIT(A), WHO FOUND THAT THERE WAS FAILURE ON THE PART OF THE ASSESSEE TO PAY THE ADMITTED TAX P A YABLE ON THE RETURNED INCOME. SIN C E THE ASSESSEE CO U LD NO T OFFER ANY SATISFACTORY EXPLANATION IN THIS REGARD, TH E LEARNED CIT(A) HAD NO OPTION BUT TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR HIS FAILU R E TO COMPLY WITH TH E P R OVIS I ON S OF S.249(4). SHE ALSO PROCEE D E D FURTHER TO DISMISS THE APPEAL OF TH E ASSESSEE EVEN ON MERITS. 4 . AGGRIEVED BY THE ORDER OF THE LEARNED CIT(A), ASSESSEE HAS P R EFERRED THIS APPEAL BEFORE THE T R IBUNAL. 5. AS NOTED FROM THE RECORD, THIS APPEAL O F THE ASSESSEE WAS INI TI ALLY POSTED FOR H E ARING ON 29.5.2014. H OW E VER, NONE APP E ARED ON BEHALF OF THE ASSESSE E ON TH E SAID DATE AND ACCORD I NGLY, HEARING W AS ADJOURNED TO 24.9.2014, WITH A DIRECTION TO THE REG I S TRY TO ISSUE NOTICE OF HEARING BY RPAD. ON 24.9.2014, THE AUTHORISED REPRESENTATIVE O F THE ASSESSEE SOUGHT SHO R T ADJOURNMENT. ACCORD I NGLY, HEARING WAS ADJ OURNED TO 30.9.2014, WITH A DIRECTION TO THE ASSESSEE TO PRODUCE THE EVIDENCE OF PAYMENT OF ADMITTED TAX ON THAT DATE. ON 30.9. 2 0 1 4, THE ASSESSEE AGAIN SOUGHT ADJOU R NM E NT FOR A FURTHER PERIOD OF TWO WEEKS, IN ORDER TO ENABLE HIM TO PRODU C E THE PROOF OF P AYM E N T O F ADMITTED TAXES. ACCOR D INGLY, THE HEARING WAS ADJOURNED TO 16.10. 2 014, M A KIN G IT CL EA R TO THE ASSESSEE THAT IF HE FAILS TO PRODUCE THE PROOF OF PAYM E N T O F AD MITTED TAXES ON TH E SAID DATE, THE BENCH WILL BE FREE TO DRAW AN ADVERSE INFERENCE AGAINST HIM IN THIS MATTER. ON 16.10.2014, A UTHO R ISED R EPRESENTATIVE OF THE ASSESSEE HAS AGAIN MOVED AN AP P LI C ATION SEEKING SHORT ADJOU R NM E N T WITHOUT FILIN G ANY PROOF OF PAYM E N T OF AD MI TTED TAXES ON THE RETURNED INCOME. I TA NO. 259/H YD/20 14 SHRI RATAN CHALLAPPA PILLAI, HOLAGUDA, ADONI MANDAL, KURNOOL DIST. 3 HAVING RE G ARD TO THESE FACTS OF THE CASE, WE ARE LEFT WITH NO OTHER OPTION, BUT TO PRESUME THAT THE ASSESSEE HAS NO T PAID THE ADMITTED TAXES ON THE RETURNED INCOME, AS HE HAS FAILED TO P R O DU CE THE PROOF OF SUCH PAYMENT , DESPITE SEVERAL OPPORTUNITIES AFFORDED TO HIM. TH E RE IS THUS A CL E AR FAILURE ON THE P A RT OF THE ASSESSEE TO COMPLY WITH TH E PROVISION S OF S.249(4) OF THE AC T AND THE LEARNED CIT(A), IN OU R OPINION, WAS FULLY JUSTIFIED IN DISMISSING THE APPEAL OF TH E ASSESSEE IN LIMINE, HOL D IN G THE SAME TO BE NOT MAIN T AI N ABLE. W E, THER E FORE UP H OLD THE IMPU G N E D ORDER OF THE LEARNED CIT(A), D I SMI S SING THE APPEAL OF T HE ASSESSEE IN LIMINE FOR WANT OF PAYMENT OF ADMITTED TA X ES ON THE RETURNED IN C OM E AND DI S M I SS THE APPEAL OF TH E ASSESSEE . 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. \ ORDER PRONOUNCED IN THE COURT ON 22 ND OCTOBER, 2014 SD/ - SD/ - ( SAKTIJIT DEY ) ( P.M.JAGTAP ) JUDICIAL MEMBER ACCOUNTANT MEMBER DT/ - 22ND OCTOBER, 2014 COPY FORWARDED TO: 1. SHRI RATAN CHALLAPPA PILL A I (HOLAGUDA, ADONI MANDAL, KURNOOL DIST) C/O. SHRI T.CHAITANYAKUMAR , FLAT 409, 2 . INCOME TAX OFFICER WARD 6(3) , WARANGAL 3. 4. COMMISSIONER OF INCOME - TAX(APPEALS) I V, HYDERABAD COMMISSIONER OF INCOME - TAX III , HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S