Renukaben B.Soni, Ahmedabad V. The Income tax Officer,Ward-6(2), Ahmedabad

ITA 3158/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6866 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-03-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 25-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, AM) ITA NO.3158/AHD/2009 A. Y.: 2004-05 RENUKABEN B. SONI, AKSHAR KUTIR, OPP. DSA SCHOOL, JUDGES BUNGALOW ROAD, BODAKDEV, AHMEDABAD 380 015 VS THE INCOME TAX OFFICER, WARD 6 (2), AHMEDABAD PA NO. ADIPS 1892 F (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI R. K. DHANISTA, DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-XI , AHMEDABAD DATED 06-08-2008 FOR ASSESSMENT YEAR 2004-05 ON THE FOLLOWING GROUNDS: 1. THE LD. CIT (A) ERRED ON FACT AND IN LAW IN CONFIRMING THE ACTION OF ASSESSING OFFICER MAKING ASSESSMENT U/S 144 BY SERVING NOTICE AT THE OLD ADDRESS IN SPITE OF COMMUNICATION OF NEW ADDRESS WELL BEFORE PASSING OF THE APPELLATE ORDER. 2. THE LD. CIT (A) ERRED ON FACTS AND IN LAW IN CONFIRMING ADDITION OF RS.2,06,260/- ON ACCOUNT OF UNSECURED LOAN IN THE NAME OF SONI AKSHARKUMAR BIPINBHAI. ITA NO.3158/AHD/2009 RENUKABEN B. SONI. VS ITO, WARD-6(2), AHMEDABAD 2 3. THE LD. CIT(A) ERRED ON FACTS AND IN LAW IN CONFIRMING DISALLOWANCE OF EXPENSES OF RS.43,487/- @ 50% OF TOTAL EXPENSES CLAIMED. 4. THE LD. CIT(A) ERRED ON FACTS AND IN LAW IN CONFIRMING ADDITION MADE OF RS.95,470/- BY TREATING AGRICULTURAL INCOME TO BE AS NON AGRICULTURAL INCOME. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE AO I SSUED SEVERAL STATUTORY NOTICES TO THE ASSESSEE BUT THE ASSESSEE DID NOT ATTEND ON THE DATE OF HEARING AND REQUEST FOR ADJOURNMENT WAS MADE. THE ASSESSEE WAS FURTHER REQUIRED TO FILE THE DETAILS A ND MAKE COMPLIANCE TO THE STATUTORY NOTICES BUT THE ASSESSE E DID NOT ATTEND THE PROCEEDINGS AND DID NOT FILE REQUIRED DETAILS A ND ULTIMATELY THE ASSESSEE LATER ON DID NOT ATTEND THE ASSESSMENT PRO CEEDINGS BEFORE THE AO AND EVEN NO ADJOURNMENT APPLICATION HAS BEEN FILED. THE AO, THEREFORE, PROCEEDED EX-PARTE U/S 144 OF THE IT ACT AND PASSED THE IMPUGNED ORDER MAKING THE THREE ADDITIONS ON WHICH GROUNDS NO.2, 3 AND 4 ABOVE HAVE BEEN RAISED. THE SAME IS THE POSIT ION BEFORE THE LEARNED CIT(A), THE ASSESSEE DID NOT COMPLY WITH TH E NOTICES BEFORE THE LEARNED CIT(A) AND NONE APPEARED ON BEHALF OF T HE ASSESSEE ON THE DATE OF HEARING. THE LEARNED CIT(A) ALSO PROCEE DED EX-PARTE AND DECIDED THE APPEAL OF THE ASSESSEE ON WHICH ADDITIO N OF RS.2,06,260/- AND ADDITION OF RS.95,470/- WERE CONF IRMED. HOWEVER, ADDITION OF RS.43,487/- WAS PARTLY MODIFIED AND ADD ITION WAS RESTRICTED TO RS.20,000/-. APPEAL OF THE ASSESSEE W AS ACCORDINGLY PARTLY ALLOWED. ITA NO.3158/AHD/2009 RENUKABEN B. SONI. VS ITO, WARD-6(2), AHMEDABAD 3 3. THE ASSESSEE WAS NOTIFIED OF THE DATE OF HEARING THROUGH REGISTERED POST; HOWEVER, NONE APPEARED ON BEHALF O F THE ASSESSEE DESPITE SERVICE OF THE NOTICE THROUGH REGISTERED PO ST. A/D CARD DULY SERVED UPON THE ASSESSEE IS AVAILABLE ON RECORD. IT WOULD, THEREFORE, PROVE THAT THE ASSESSEE IS NO MORE INTERESTED IN PR OSECUTING THE APPEAL. IN THE ABSENCE OF ANY EVIDENCE AND MATERIAL ON RECORD AND PARTICULARLY WHEN THE ASSESSEE WAS EX-PARTE THROUGH OUT BEFORE THE AO AS WELL AS BEFORE THE LEARNED CIT(A), WE DO NOT FIND ANY MERIT IN THE APPEAL OF THE ASSESSEE. THE AUTHORITIES BELOW H AVE PASSED THE ORDERS BY GIVING SUFFICIENT REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HOWEVER, THE ASSESSEE FAILED TO AVAIL TO THE SAME. ACCORDINGLY, THERE IS NO MERIT IN THE APPEAL OF THE ASSESSEE ON ALL THE GROUNDS. THE APPEAL OF THE ASSESSEE IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01-04-2011 SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 01-04-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD