Smt. Naynaben V. Patel, L/H of Vasudev S. Patel, Vadodara V. The Income Tax Officer, Ward-5(2), Baroda

ITA 3057/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8141 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Keywords: Income from undisclosed sources

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD , , BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO.3057/AHD/2016 ( / ASSESSMENT YEAR : 2010-11) SMT.NAYNABEN V.PATEL (LEGAL HEIR OF LATE SHRI VASUDEV S.PATEL) E-23, AJITA NAGAR SOCIETY, PART-I NR. P&T COLONY, KARELIBAUG VADODARA 390 018 / VS. THE INCOME TAX OFFICER WARD-5(2) BARODA ' ./ ./ PAN/GIR NO. : ACUPP 2361 B ( '% / APPELLANT ) .. ( &''% / RESPONDENT ) '%( / APPELLANT BY : -NONE- &''%)( / RESPONDENT BY : SHRI RAJESH MEENA, SR.DR *+), / DATE OF HEARING 05/06/2018 -./0), / DATE OF PRONOUNCEMENT 05/ 06 /2018 / O R D E R PER MS. MADHUMITA ROY - JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-3, AHMEDABAD DATED 01.08.2015 FOR THE ASSES SMENT YEAR 2010- 11. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : ITA NO.3054/AHD /2016 NAYNABEN V PATEL ( L/H.OF VASUDEV S.PATEL) VS. ITO ASST.YEAR 2010-11 - 2 - 1. THE LD.COMMISSIONER OF INCOME TAX (APPEALS)-3 , BARODA HAS ERRED IN FACTS AND IN LAW IN CONFIRMING THE ADD ITION OF RS.2,67,173/- MADE BY THE LD.A.O. BY ESTIMATING PRO FIT OF 10% OF THE ENTIRE BUSINESS OF THE APPELLANT. THE I MPUGNED ADDITION BEING MADE IN COMPLETE DISREGARD OF THE AV AILABLE MATERIAL FACTS, IS THEREFORE, PRAYED TO BE DELETED. 2. THE LD.COMMISSIONER OF INCOME-TAX(APPEALS)-3, BA RODA HAS ERRED IN FACTS AND IN LAW IN CONFIRMING THE ACT ION OF THE LD.A.O. IN MAKING ADDITION OF RS.19,00,000/- BEING GAIN ARISING FROM THE SALE OF THE AGRICULTURAL LAND TREA TED AS UNACCOUNTED INCOME. THE IMPUGNED ADDITION BEING MA DE IN COMPLETE DISREGARD OF THE AVAILABLE MATERIAL FACTS, IS THEREFORE, PRAYED TO BE DELETED. 3. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING, NONE APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT. PRE VIOUSLY AN ADJOURNMENT WAS SOUGHT FOR BY APPLICATION DATED 24.04.2018 BY T HE LD.COUNSEL FOR THE ASSESSEE AND MATTER WAS ADJOURNED TILL TODAY. IT T HUS APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROCEED WITH THE MATT ER. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHA RGEE AND ANOTHER, 118 ITR 461(SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT. HONBLE M.P. HIGH COURT IN THE CASE O F ESTATE OF LATE ITA NO.3054/AHD /2016 NAYNABEN V PATEL ( L/H.OF VASUDEV S.PATEL) VS. ITO ASST.YEAR 2010-11 - 3 - TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(M.P.) DISMISS ED THE REFERENCE FILED BY THE ASSESSEE FOR NOT TAKING NECESSARY STEP S. SIMILAR VIEW IS TAKEN BY I.T.A.T., DELHI BENCH IN THE CASE OF MULTIPLAN I NDIA LTD., 38 ITD 320. CONSIDERING THE ABOVE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 05 / 06 /2018 SD/- SD/- ( ) ( ) ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 05 / 06 /2018 2,..*,.*../ T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. '% / THE APPELLANT 2. &''% / THE RESPONDENT. 3. 34 5 / CONCERNED CIT 4. 5 ( ) / THE CIT(A)-3, VADODARA 5. 89:&*4 , ,40 , 3 / DR, ITAT, AHMEDABAD 6. :;<=+ / GUARD FILE. / BY ORDER, '8& //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD