Balwan Singh, New Delhi V. ITO, Ward 44(4), New Delhi

ITA 2641/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1953 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 68; 148

Judgement Text

1 ITA NO. 2641/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I(2) + SM C-1 NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEM BER, AND SHRI PRASHANT MAHARISHI, ACCOU NTANT MEMBER ITA NO. 2641/DEL/2019 ( A.Y 2012-13) BALWAN SINGH R2Z 768B, FLAT NO. 92, G-FLOOR KH NO. 47/16/25, RAJNAGAR, PALAM, NEW DELHI PIN: 110077 PAN: CDNPS3008N (APPELLANT) VS ITO WARD-44(4) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. PRADEEP SINGH GAUTAM, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 17/12/2018 PASSED BY CIT(A)-15, NEW DELHI, FOR ASSESSMENT YEA R 2012-13. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE ID. AO HAS ERRED IN REOPENING THE ASSESSMENT U/S 147 OF INCOME TAX A CT, 1961. THE ACTION OF THE ID. AO IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND A GAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY QUASHING THE REASSE SSMENT PROCEEDINGS BEING ILLEGAL AND WITHOUT JURISDICTION. 2. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE ID. AO, HAS ERRED DATE OF HEARING 05.03.2020 DATE OF PRONOUNCEMENT 04 .05.2020 2 ITA NO. 2641/DEL/2019 IN ISSUING NOTICE U/S 148 OF INCOME TAX ACT, 1961 W ITHOUT OBTAINING PROPER SANCTION U/S 151 OF THE INCOME TAX ACT, 1961. THE A CTION OF THE ID. AO IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FAC TS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY QUASHING THE REASSESSMENT PROC EEDINGS BEING ILLEGAL AND WITHOUT JURISDICTION. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, ID. CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS. 13,81,000 MADE BY ID. AO ON ACCOUNT OF UNEXPLAINED CASH DEPOSITS U/S 68 OF THE INCOME TAX ACT, 1961. THE ACTION OF THE ID. CIT(A) IS ILLEGAL, UNJUSTIFIED, ARBITRARY A ND AGAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY DELETING THE SAID A DDITION OF RS. 13,81,000. 3. THE ASSESSEE HAD FILED ITS RETURN OF INCOME FOR AY 2012-13, DECLARING INCOME OF RS. 1,74,530/- CASE WAS TAKEN UP FOR SCRU TINY AND ASSESSMENT U/S 147/143(3) OF THE ACT WAS COMPLETED BY THE ASSESSIN G OFFICER ON 30.03.2015, DETERMINING ASSESSED INCOME AT RS. 15,55,530/- ON A CCOUNT OF CASH DEPOSIT IN THE BANK ACCOUNT U/S 68 THE INCOME TAX ACT, 1961. THE ADDITIONS WERE CONFIRMED IN THE FIRST APPEAL VIDE ORDER DATED 22.1 1.2016. THEREAFTER, THE ASSESSEE FILED AN APPEAL BEFORE THE TRIBUNAL AND TH E TRIBUNAL VIDE ITS ORDER DATED 12.05.2017 IN ITA NO. 445/DEL/2017 HAS REMITT ED BACK THE MATTER TO THE FILE OF THE CIT (A) WITH A DIRECTION IN PARA 5 OF THEIR ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CAS E. 4. THE CIT(A) VIDE ORDER DATED 17/12/2018 DISMISSED THE APPEAL ON THE GROUND THAT DESPITE GIVING 7 NOTICES, THE ASSESSEE OR HIS REPRESENTATIVE HAS NOT APPEARED BEFORE THE CIT(A) AND CONFIRMED THE ASSESS MENT ORDER. 5. BEING AGGRIEVED BY THE ORDER OF THE CIT(A), THE ASSESSEE FILED PRESENT APPEAL BEFORE US. BUT AT THE TIME OF HEARING NONE A PPEARED BEFORE US ON BEHALF OF THE ASSESSEE. THE ASSESSEE WAS ALSO ABSENT. FROM THE PERUSAL OF RECORDS IT CAN BE SEEN THAT THE NOTICE WAS DULY SERVED UPON TH E ASSESSEE. IT IS PERTINENT TO NOTE THAT THE NON-COOPERATION OF THE ASSESSEE BE FORE THE CIT (A) WITHOUT ANY 3 ITA NO. 2641/DEL/2019 REASON WAS NOT JUSTIFIABLE BEFORE US AS WELL AND TH E CONDUCT OF NON APPEARANCE BEFORE US ALSO SHOWS THAT THE ASSESSEE IS NOT AT AL L INTERESTED IN CONTESTING THE PRESENT MATTER. THEREFORE, THE APPEAL OF THE ASSESS EE IS DISMISSED. 6. IN RESULT, THE APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED ON THIS 04 TH DAY OF MAY, 2020. SD/- SD/- (PRASHANT MAHARISHI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 04 /05/2020 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO. 2641/DEL/2019 DATE OF DICTATION 17.03.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.03.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 1 3 .0 5 .2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 3 .0 5 .2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER