NEELA DOSHI, VASHI V. ITO 22(1)(4), VASHI

ITA 3309/MUM/2013

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2639 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G N MAKWANA LD
• Keywords: Unexplained cash credit; Corroborative evidences
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE HONBLE SHRI PAWAN SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO. 3309/MUM/2013 ( / ASSESSMENT YEAR: 2009-10) NEELA BHARAT DOSHI 1206, C WING, KRUSHAL TOWERS NEAR SHOPPERS STOP CHEMBUR TOWER, MUMBAI-400 075. / VS. ITO 22(1)(4) 4 TH FLOOR, TOWER NO. 6 VASHI STATION COMPLEX VASHI, NAVI MUMBAI ./ ./PAN/GIR NO. AAEPD-0967-F ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI G.N. MAKWANA- LD.DR !' / DATE OF HEARING 21/02/2019 !' / DATE OF PRONOUNCEMENT 08/03/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2009-10 CONTEST THE ORDER OF THE LD. COMMISSIONER OF INCOME -TAX (APPEALS)-33 [CIT(A)], MUMBAI, APPEAL NO. CIT(A)-33/IT/458/11-12 DATED 28/02/2013 QUA CONFIRMATION OF CERTAIN ADDITIONS. 2 ITA NO.3309/MUM/2013(09-10) NEELA BHARAT DOSHI 2. NONE HAS APPEARED FOR THE ASSESSEE DESPITE BEING PROVIDED WITH SEVERAL OPPORTUNITIES OF BEING HEARD. THE PERUSAL O F THE ORDER-SHEET ENTRIES REVEALS THAT THE ASSESSEE REMAINED NEGLIGEN T TO ATTEND THE HEARING ON MULTIPLE OCCASION. LEFT WITH NO OPTION, WE PROCEED TO DISPOSE- OFF THE SAME EX-PARTE QUA THE ASSESSEE ON THE BASIS OF MATERIAL ON RECORD AND AFTER HEARING LD. DR, WHO DEFENDED THE S TAND OF LOWER AUTHORITIES. 3. FACTS IN BRIEF ARE THAT THE ASSESSEE BEING RESIDENT INDIVIDUAL WAS ASSESSED FOR IMPUGNED AY U/S. 143(3) ON 26/12/2011 BY LD. INCOME TAX OFFICER-22(1)(4), MUMBAI WHEREIN THE INCOME WAS DET ERMINED AT RS.38.54 LACS AS AGAINST RETURNED INCOME OF RS.1.58 LACS FILED BY THE ASSESSEE ON 23/07/2009. THE PERUSAL OF QUANTUM ORDE R REVEAL THAT THE ASSESSEE HAS BEEN SADDLED WITH AGGREGATE QUANTUM AD DITION OF RS.36.95 LACS ON ACCOUNT OF PAYMENTS MADE FROM UNDI SCLOSED SOURCES, CASH DEPOSIT IN THE BANK ACCOUNT, UNDISCLOSED FDRS & INTEREST THEREON, UNEXPLAINED DEPOSIT IN UNDISCLOSED SAVINGS ACCOUNT ETC. THESE ADDITIONS WERE MADE SINCE THE ASSESSEE FAILED TO SUBSTANTIATE THE SAME. 4. AGGRIEVED, THE ASSESSEE AGITATED THE SAME WITHOU T ANY SUCCESS BEFORE LD. CIT(A) VIDE IMPUGNED ORDER DATED 28/02/2 013 WHEREIN THE MATTER WAS CONCLUDED AGAINST THE ASSESSEE IN THE FO LLOWING MANNER: - 3.2 I HAVE DULY CONSIDERED THE FACTS AND SUBMISSIONS BR OUGHT ON RECORD. IT IS NOT DENIED THAT THE APPELLANT HAS NOT BEEN ABLE TO SUBS TANTIATE THE CLAIM THAT PAYMENT WAS MADE BY HER TO THE BROKER OUT OF HER OW N RESOURCES AS IT IS FOUND THAT OUT OF TOTAL PAYMENT MADE OF RS.75,11,804/- FO R THE PAYMENT OF RS.16,37,557/-, SHE COULD NOT OFFER ANY EXPLANATION . THE A.O. HAS THUS CONCLUDED THAT THIS BEING UNEXPLAINED HAS TO BE ADDED TO HER INCOME. FURTHER A.O. FOUND THAT FOR CASH DEPOSIT IN UNDISCLOSED SAVING BANK AC COUNT AMOUNTING TO RS.10,30,000/- TOGETHER WITH UNEXPLAINED CREDIT OF RS.1,80,000/- REMAINED UNEXPLAINED AND HENCE WERE ADDED BY A.O. ALONG WITH INTEREST EARNED ON THIS; AN AMOUNT OF RS.28,906/-. THE APPELLANT THOUGH HAS AGI TATED AGAINST THE SAME 3 ITA NO.3309/MUM/2013(09-10) NEELA BHARAT DOSHI HOWEVER WITHOUT GIVING ANY SUPPORTING EVIDENCE. IN VIEW OF THIS, I AM IN AGREEMENT WITH A.O. THAT ADDITION MADE FOR RS.16,37 ,557/-, RS.10,38,000/-, RS.1,80,000/- AND INTEREST OF RS.28,906/- AND FURTH ER UNEXPLAINED CREDITS OF RS.8,11,263/- ARE SUSTAINED. GROUND NO. 1(A) A,B,C, D,E,F ARE DISMISSED. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 5. UPON DUE CONSIDERATION, IT TRANSPIRES THAT THE A SSESSEE WAS UNABLE TO OFFER ANY EXPLANATION AGAINST THE QUANTUM ADDITI ONS AND FAILED TO DISCHARGE THE ONUS CASTED UPON HER. NO SUPPORTING E VIDENCE COULD BE FILED BY THE ASSESSEE BEFORE ANY OF THE LOWER AUTHO RITIES. THEREFORE, NO INFIRMITY COULD BE FOUND IN THE IMPUGNED ORDER AND ACCORDINGLY THE SAME STAND CONFIRMED. 6. THE APPEAL STANDS DISMISSED IN TERMS OF OUR ABOV E ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH MARCH, 2019. SD/- SD/- (PAWAN SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER % MUMBAI; DATED : 08/03/2019 SR PS : PRATIMA SHAKYAWAR/SR.PS:JAISY VARGHESE 4 ITA NO.3309/MUM/2013(09-10) NEELA BHARAT DOSHI / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT 3. $$% ( ) / THE CIT(A) 4. $$% / CIT CONCERNED 5. & ''() , $) , / DR, ITAT, MUMBAI 6. ' +,- / GUARD FILE % % % / BY ORDER, / % (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.