Rakesh Bansal, Haryana V. ITO ward 2(4), Haryana

ITA 3118/DEL/2019

AI Insights

The case involves an appeal by the revenue against the order of the ld. CIT(A), Faridabad, which was dated 31.01.2019. The assessee, Rakesh Bansal, had filed a return of income declaring a total income of Rs. 147960 for the assessment year 2009-10. The case was selected for assessment under section 143(3) of the Income Tax Act. Due to non-compliance by the assessee in providing required details, the assessment was concluded under section 144. The CIT(A) issued multiple notices to the assessee, who failed to comply, leading to the determination of taxable profit at 5% on gross sales. The Tribunal noted the assessee's continued non-compliance and upheld the CIT(A)'s decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131072 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 15-01-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 09-04-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Non compliance
• Section: 143(2)

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Choudhry, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3118/Del/2019: Asstt. Year: 2009-10 Rakesh Bansal, H. No. 499, Sector 7B, Faridabad, Haryana Vs ITO, Ward-2(4), Haryana (APPELLANT) (RESPONDENT) PAN No. AEAPB0250R Assessee by : None Revenue by : Sh. T. Kipgen, Ld. CIT DR Date of Hearing: 16.01.2023 Date of Pronouncement: 24.01.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the order of the ld. CIT(A), Faridabad dated 31.01.2019. 2. The assessee had filed return of income of Rs. 30.09.2009 declaring total income of Rs. 147960/-. The case was selected for assessment u/s 143(3). The Notice u/s 143(2) has been issued on 24.09.2010 and other dates. Since, the assessee has not complied to the requirements of the details sought by the Revenue, the assessment proceedings have been concluded u/s 144. Further, we find that the ld. CIT(A) issued notice on 02.11.2017 followed by 14 other notices for which the assessee failed to comply with which led to completion of the first appellate proceedings on 31.03.2019 determining taxable profit @ 5% on the gross sales of 10.89 crores. Before us, on the designated date of hearing, the assessee/ ld AR has neither attended in person nor any letter of adjournment has been filed. 3. Keeping in view, the attitude regular non compliance before the statutory authorities and since, the ld CIT(A) has determined 5% as net Page | 2 profit which is quite reasonable, we hereby affirm the order of the ld CIT(A). Order Pronounced in the Open Court on 24/01/2023. Sd/- Sd/- (N. K. Choudhry) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated:24/01/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR