Smt. Jaswant Kaur, Jagraon V. ITO, W-1, Jagraon

ITA 308/CHANDI/2019

AI Insights

This case involves an appeal by Smt. Jaswant Kaur against the order of the CIT(A)-3 Ludhiana, which confirmed an addition of Rs.8,29,000 to the assessee's income for the assessment year 2010-11. This addition was initially made by the Assessing Officer (AO) due to unexplained cash deposits in the bank account of the assessee. The appeal was dismissed as neither the assessee nor her legal heir appeared before the tribunal, and the legal heir's Form No.36 was not properly executed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127474 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 14-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 308/CHD/2019 नधा रण वष / Assessment Year : 2010-11 Smt. Jaswant Kaur, House No. 145, VPO-Purian, Tehsil-Jagraon. Vs The ITO, Ward-1, Jagraon. PAN /TAN No: BPKPK7794B अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : None राज व क ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr.DR तार ख/Date of Hearing : 29.03.2023 उदघोषणा क तार ख/Date of Pronouncement : 11.04.2023 आदेश/ORDER PER VIKRAM SINGH YADAV,A.M. This is an appeal filed by the assessee against the order of the CIT(A)-3 Ludhiana dated 20.12.2018 pertaining to 2010-11 assessment year wherein the addition made by the AO amounting to Rs.8,29,000/- on account of cash deposit in the bank account maintained by the assessee has been confirmed in absence of any explanation from the assessee. 2. None has appeared on behalf of the assessee inspite of service of notice through the office of ld. DR. Further, it is noted that the assessee has since expired on 25.11.2020 and Shri Manjit Singh has been stated to be the legal heir of the deceased assessee and Form No.36 as signed by the legal heir Shri Manjit Singh has been placed on record. However, on ITA 308/CHD/2019 A.Y.2010-11 Page 2 of 2 perusal of the Form-36 so filed by the legal heir, it is observed that same has not been properly executed in absence of signatures of the legal heir. It is, therefore, important that the legal heir Shri Manjit Singh files a fresh Form No.36 duly signed and verified by him in the prescribed Form with the Registry and in the absence of the same, the appeal of the assessee cannot be proceeded with. 3. Since none has appeared on behalf of the assessee and the legal heir has not been brought on record through duly executed revised Form- 36, the appeal of the assessee is hereby dismissed. At the same time, the assessee is granted an opportunity to furnish revised Form No.36 duly executed and verified on her behalf by the legal heir and seek recall of the impugned order. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court on 11 th April,2023. Sd/- Sd/- (A.D.JAIN ) (VIKRAM SINGH YADAV) VICE PRESIDENT ACCOUNTANTMEMBER “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2.灹瀄यथ牸/ The Respondent 3.आयकर आयु猴/ CIT 4.िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5.गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar