Ansuyaben D. Chandarana, RAJKOT-GUJARAT V. The Assistant Commissioner of Income Tax, Central Circle-1, RAJKOT-GUJARAT

ITA 327/RJT/2011

• Counselvise Citation: 32724914 RSA 2011
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-05-2012
• Assessment Year: misc
• Appeal Filed On: 29-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Search and seizure
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT . .. . . . . . , , , , . .. . . . . . , , , , $ $ $ $ BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K . SRIVASTAVA, AM ITA NO.326 TO 331/RJT/2011 / ASSESSMENT YEARS 1979-80, 80-81 81-82, 83-84,85-86 & 86-87 ANSUYABEN D. CHANDARANA V. ACIT 350, SILVER CHAMBERS CENTRAL CIRCLE-1 TAGORE ROAD, RAJKOT RAJKOT DATE OF HEARING : 03-05-2012 DATE OF PRONOUNCEMENT : 22-05-2012. ASSESSEE BY: NONE. REVENUE BY: SHRI M. K. SINGH D.R . / / / / ORDER . .. . . . . . /D. K. SRIVASTAVA: THE PRESENT BUNCH OF APPEALS FILED BY THE ASSESSEE IS DIRECTED AGAINST THE COMMON ORDER PASSE D BY THE CIT(A) ON 11-04- 2011. THEY RELATE TO ASSESSMENT YEARS 1979-80, 80-8 1, 81-82, 83-84, 85-86 AND 86-87. 2. ASSESSMENT FOR A.Y. 1979-80 WAS ORIGINALLY FINAL IZED U/S 143(3) ON 26-03- 1981. PERUSAL OF PARA-5.1 OF THE APPELLATE ORDER PA SSED BY THE CIT(A) SHOWS THAT THE DEPARTMENT HAD CARRIED OUT SEARCH AND SEIZURE O PERATIONS AT THE PLACE OF THE ASSESSEE ON 05-08-1986 DURING WHICH STATEMENTS OF T HE ASSESSEE AS WELL AS OTHER CONNECTED PERSONS WERE RECORDED. ASSESSMENT WAS ORI GINALLY FINALIZED U/S 143(3) ON 26-03-1981 FOR ASSESSMENT YEAR 1979-80 WAS RE-OP ENED BY INITIATING RE- ASSESSMENT PROCEEDINGS U/S 147/148. SINCE THE ASSE SSEE DID NOT APPEAR BEFORE THE ASSESSING OFFICER IN THE COURSE OF RE-ASSESSMEN T PROCEEDINGS, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT FOR ASSESSMENT YEA R 1979-80 ON 14-12-1989 ASSESSING THE TOTAL INCOME AT RS,2,52,684/- FOR ASS ESSMENT YEAR 1979-80. THE AFORESAID ORDER OF RE-ASSESSMENT WAS CHALLENGED BEF ORE THE CIT(A). THE CIT(A) UPHELD THE VALIDITY OF INITIATION OF RE-ASSESSMENT PROCEEDINGS BUT SET ASIDE THE ASSESSMENT ORDER AND RESTORED THE ASSESSMENT TO THE FILE OF THE AO FOR FRAMING ASSESSMENT DE NOVO AFTER GIVING REASONABLE OPPORTUN ITY OF HEARING TO THE ASSESSEE. IN COMPLIANCE WITH THE DIRECTIONS GIVEN BY THE CIT( A), THE AO GAVE AS MANY AS 12 OPPORTUNITIES BUT THE ASSESSEE DID NOT AVAIL OF THE M WITH THE RESULT THAT THE ASSESSING OFFICER COMPLETED THE RE-ASSESSMENT ON 28 -09-1993 FOR ASSESSMENT YEAR 1979-80 ASSESSING THE TOTAL INCOME AT RS.2,52, 684/- U/S.144 AS ORIGINALLY ASSESSED. IT IS FURTHER STATED IN PARA-5 OF THE APP ELLATE ORDER PASSED BY THE CIT(A) THAT OPPORTUNITIES OF HEARING WERE GIVEN BY THE C.I .T.(A) TO THE ASSESSEE BUT THE ASSESSEE KEPT ON SEEKING ADJOURNMENT. SHE, HOWEVER, FILED WRITTEN SUBMISSIONS ON ITA 326 TO 331/2011. 2 THE BASIS OF WHICH THE CIT(A) HAS DISPOSED OF ALL T HE APPEALS FOR ASSESSMENT YEAR 1979-80 AS ALSO FOR OTHER ASSESSMENT YEARS. 3. AGGRIEVED BY THE ORDER PASSED BY THE CIT(A), THE ASSESSEE IS NOW IN APPEAL BEFORE THIS TRIBUNAL. THE APPEALS WERE FIXED FOR HE ARING ON 24.10.2011 BUT WERE ADJOURNED AT THE REQUEST OF THE ASSESSEE. THEY WERE AGAIN FIXED FOR HEARING ON 5.12.2011 BUT WERE ADJOURNED TO 16.1.2012 AT THE RE QUEST OF THE ASSESSEE. IN HIS ADJOURNMENT APPLICATION FILED ON 5.12.2011, THE LD. COUNSEL FOR THE ASSESSEE HAD SPECIFICALLY ASSURED THAT HE WOULD NOT REQUIRE FURT HER ADJOURNMENT. ON THE SAME DATE, NAMELY, 5.12.2011, IT WAS DECIDED BY THE BENC H IN THE OPEN COURT TO TRANSFER THESE APPEALS TO THE DIVISION BENCH. THE APPEALS AG AIN CAME UP FOR HEARING BEFORE THE DIVISION BENCH ON 16-01-2012 BUT THEY WERE ADJO URNED AT THE REQUEST OF THE ASSESSEE. IT WAS PLEADED IN THE ADJOURNMENT APPLICA TION FILED ON 16.1.2012 THAT THE APPEALS SHOULD BE TRANSFERRED TO A SMC BENCH. THE D IVISION BENCH HOWEVER DID NOT ACCEDE TO THE REQUEST OF THE ASSESSEE. THE APPE ALS CAME UP FOR HEARING ON 03- 05-2012. THE LD. COUNSEL FOR THE ASSESSEE AGAIN SOU GHT ADJOURNMENT ON THE GROUND THAT HE WOULD LIKE TO ARGUE THE APPEALS BEFORE THE SMC BENCH. THE AFORESAID REQUEST BEING DEVOID OF MERIT WAS REJECTED AS THE B ENCH HEARING THE APPEALS HAD EARLIER DECIDED AT THE TIME OF HEARING ON 5.12.2012 TO TRANSFER THESE APPEALS TO THE DIVISION BENCH AND THE DIVISION BENCH HAD ALSO NOT ACCEDED TO THE REQUEST OF THE ASSESSEE FOR TRANSFER OF THESE APPEALS TO THE SMC B ENCH. AFTER REJECTION OF ADJOURNMENT, NOBODY ENTERED APPEARANCE ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED UP FOR HEARING. KEEPING IN VIEW T HE FACT THAT THE PRESENT BUNCH OF APPEALS RELATES TO ASSESSMENT YEAR 1979-80 AND OTHE R SUBSEQUENT YEARS AND ALSO THE FACT THAT THE ASSESSEE HAS PERSISTENTLY DEFAULT ED IN ENTERING APPEARANCE, IT WAS CONSIDERED APPROPRIATE TO HEAR THE APPEALS EX-PARTE QUA THE ASSESSEE. 4. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E. HE HAS TAKEN US THROUGH THE ORDER PASSED BY THE CIT(A). WE HAVE PER USED THE ORDER PASSED BY THE CIT(A) AND FIND THAT THE LD. CIT(A) HAS CORRECTLY A PPRECIATED THE FACTUAL AND LEGAL ASPECTS OF THE CASE WHILE CONFIRMING THE IMPUGNED A DDITIONS/DISALLOWANCES IN THE YEARS UNDER APPEAL. HE HAS GIVEN COGENT REASONS FOR CONFIRMING THE IMPUGNED ADDITIONS/DISALLOWANCES. IN THIS VIEW OF THE MATTER , THE ORDER PASSED BY THE CIT(A) IS CONFIRMED. THE APPEALS FILED BY THE ASSESSEE ARE TH EREFORE DISMISSED. ) + 22 -05-2012 / ) THIS ORDER PRONOUNCED IN OPEN COURT ON 22-05-2012. SD SD ( .. / T. K. SHARMA) ( .. / D. K. SRIVASTAVA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER +/ DATE 22-05-2012. /RAJKOT ITA 326 TO 331/2011. 3 ) )) ) 23 23 23 23 43 43 43 43 / COPY OF ORDER FORWARDED TO:- 1. 7 / APPELLANT-ANSUYABEN D. CHANDARANA, RAJKOT. 2. 287 / RESPONDENT-THE ..ACIT, CENT. CIR-1, RAJKOT. 3. ; / CONCERNED CIT-II, AHMEDABAD. 4. ;- / CIT (A)-VIII, AHMEDABAD.. 5. 3 2, , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , ASSTT. REGISTRAR , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.