RAKESH KUMAR SHARMA, Jaipur V. ITO, Jaipur

ITA 283/JPR/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 5578 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 18-03-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL ; DS LE{K BEFORE: SHRI BHAGCHAND, JM & SHRI KUL BHARAT, AM VK;DJ VIHY LA-@ ITA NO. 283/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. SHRI RAKESH KUMAR SHARMA, PLOT NO. 7, SHRI MAHALAXMI VILLA, OPP. MANSAROVAR, V.T. ROAD, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 2(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AYYPS 7056 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROSHANTA MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 13.02.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16/02/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.CIT(APPEALS)-1, JAIPUR DATED 18.12.2012 PERTAINING TO ASSESSMENT YE AR 2009-10. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. THAT THE LEARNED CIT (APPEALS) WENT IN WRONG IN CON FIRMING THE ADDITION OF RS. 8,71,813/- U/S 69 ON ACCOUNT OF CAS H DEPOSIT IN BANK OUT OF RS. 18,35,000/- DEPOSIT CASH IN BANK ON THE BASIS OF CASH FLOW WORKING WHICH IS ARBITRARY AND ILLEGAL SH OULD BE DELETED. 2. THAT THE LEARNED CIT WENT IN WRONG IN CONFIRMATION OF RS. 5920/- ON ACCOUNT OF UNEXPLAINED INCOME OF COMMISSION WHIC H IS ARBITRARY AND ILLEGAL, SHOULD BE DELETED. 3. THAT THE LEARNED CIT (APPEALS) WENT IN WRONG IN CON FIRMING OF RS.36,50,000/- AS UNEXPLAINED INCOME/INVESTMENTS TO WARDS PURCHASES OF SHOP WHICH SHOULD BE DELETED. 4. THAT THE APPELLANT BE ALLOWED TO ADD, ALTER OR AMEN D THE GROUNDS OF APPEAL. 2 ITA NO. 23/JP/2013 HRI RAKESH KUMAR SHARMA 2. AT THE TIME OF HEARING, NO ONE APPEARED ON BEHAL F OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT IS SUBMITTED. ON THE EA RLIER DATE OF HEARING ON 24.11.2016, THE ASSESSEE HAD SOUGHT ADJOURNMENT AND LAST OPPORTUNITY WAS GRANTED BY FIXING THE DATE OF HEARING ON 29.12.2016. SUBSE QUENTLY, THE CASE WAS ADJOURNED TO 13.02.2017. ON THIS DAY NEITHER THE ASSESSEE NO R HIS REPRESENTATIVE REMAINED PRESENT NOR ANY APPLICATION IS FILED. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. RESPECTFULLY FOLLOWING THE JUDGEMENTS OF HONBLE DELHI HIGH COURT IN THE CASE OF CIT VS. MUL TIPLAN INDIA LTD., 38 ITD 320 (DEL.) AND HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE DISMISS THE AP PEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/02/2017. SD/- SD/- ( HKKXPUN ) ( DQY HKKJR ) ( BHAGCHAND ) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 16/02/2017. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI RAKESH KUMAR SHARMA, JAIPUR . 2. THE RESPONDENT- THE ITO WARD 2(4), JAIPUR. 3. THE CIT 4. THE CIT (A) 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 283/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 23/JP/2013 HRI RAKESH KUMAR SHARMA