Shri ANOOP KUMAR GARG, Agra V. ITO 3(1), Mathura

ITA 347/AGR/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9970 (ITAT-AGRA)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBE R AND MRS. ANNAPURNA MEHROTRA, ACCOUNT ANT MEMBER ITA NO. 347/AGRA/2015 ASSTT. YEAR : 2009-10 ANOOP KUMAR GARG, VS. INCOME-TAX OFFICER, 120/23A, CHOBEY JI KA PHATAK, 3(1), MATHURA. KINARI BAZAR, AGRA. [ABOPG 8410 H] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. DR DATE OF HEARING : 05.02.2016 DATE OF PRONOUNCEMENT : 09.02.2016 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED A GAINST THE ORDER OF LD. CIT(A)-I, AGRA DATED 31.03.2015 FOR THE ASSESSMENT YEAR 2009-10. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSEE FILED RETURN OF INCOME AT RS.1,52,980/- WHICH WAS SELECTED FOR SCRUTINY. T HE ASSESSEE PRODUCED CASH BOOK, LEDGER WITH BILLS AND VOUCHERS AND THE AO FOU ND THAT THE ASSESSEE HAS EARNED COMMISSION ON PURCHASE AND SALE OF COAL AND INCOME FROM OTHER SOURCES. THE ASSESSEE WAS DIRECTED TO PRODUCE THE D ETAILS ON ACCOUNT OF ITA NO.347/AGRA/2015 2 EARNING OF COMMISSION BY GIVING THE COMPLETE NAMES AND ADDRESSES OF THE PERSONS AND THE FIRM TO WHOM THE DEAL HAS BEEN DONE ALONG WITH THE BILLS/VOUCHERS AND BILTI NUMBER OF THE TRANSPORTATI ON OF GOODS. HOWEVER, THE ASSESSEES COUNSEL SHOWED INABILITY TO PRODUCE ANY EVIDENCE BEFORE HIM. THE AO IN THE ABSENCE OF PRODUCTION OF EVIDENCE AND MAT ERIAL BEFORE HIM REJECTED THE BOOK RESULTS OF ASSESSEE U/S. 145(3) OF THE ACT AND COMPUTED THE INCOME BY APPLYING THE PROVISIONS OF SECTION 44AF @ 5% ON THE TOTAL SALE OF RS.86,19,134/- AND COMPUTED THE INCOME AT RS.4,30,9 56/-. THE COUNSEL FOR THE ASSESSEE ALSO AGREED FOR MAKING THIS ADDITION. THE AO APPLIED 44AF, DESPITE IT DID NOT APPLY TO TURNOVER MORE THAN RS.40 LACS AND TOOK LESSER PROFIT. 3. THE ASSESSEE CHALLENGED THE ADDITION BEFORE THE LD. CIT(A) AND CONFIRMED THE ADDITION. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING THROUGH REGISTERED POST. 5. AFTER HEARING THE LD. DR, WE DO NOT FIND ANY MER IT IN THE APPEAL OF THE ASSESSEE. THE ASSESSEE DID NOT PRODUCE BILLS, VOUCH ERS AND DETAILS FOR ESTABLISHING THE GENUINENESS OF THE INCOME EARNED O N ACCOUNT OF COMMISSION ON SALE OF COAL. THE COUNSEL FOR THE ASSESSEE AGREE D FOR THE ADDITION BEFORE THE ITA NO.347/AGRA/2015 3 AO. SINCE THE ASSESSEE HAS AGREED FOR THE AFORESAID ADDITION, THEREFORE, THE ASSESSEE COULD NOT BE SAID TO BE AGGRIEVED WITH THE IMPUGNED ORDER AND WHEN THE ADDITION IS MADE ON ADMISSION OF THE ASSESSEE, THE APPEAL OF THE ASSESSEE WOULD NOT BE MAINTAINED. WE RELY UPON THE DECISION OF PUNJAB & HARYANA HIGH COURT IN THE CASE OF BANTA SINGH KARTAR SINGH VS. CIT, 125 ITR 239 AND DECISION OF KERALA HIGH COURT IN THE CASE OF CIT VS . VAMADEVAN BHANU, 330 ITR 559. FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE APPEAL OF THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 9 TH FEBRUARY, 2016 *AKS/- COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR