Appeal Details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 6221 (ITAT-PATNA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-09-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2015-2016
Appeal Filed On
27-12-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURTAT KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A. L. SAINI, AM ITA NO.347/PAT/2018 ASSESSMENT YEAR:2015-16 MR. MRITUNJAY KR. NIRALA SINGH HOUSE, BAKAN PHESAR, AURANGABAD, BIHAR / V/S . ITO, WARD-3(3), AURANGABAD PAN NO.AFYPN2133C /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SUGAN PRASAD, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL.CIT, SR. DR /DATE OF HEARING 16-09-2020 /DATE OF PRONOUNCEMENT 16-09-2020 /O R D E R PER BENCH(ORAL): THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS), PATNAS ORDER DATED 12.09.2018 PASSED IN CASE NO.CIT(A), PATNA-1/10167/2017-18 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CHALLENGES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION ADDING CASH DEPOSITS MADE IN ICICI BANK ACCOUNT TO THE TUNE OF RS.30,57,000/- AS UNEXPLAINED U/S 68 OF THE ACT. LEARNED AUTHORISED REPRESENTATIVE FAILS TO DISPUTE THAT THE ASSESSEE COULD NOT EXPLAIN THE SOURCE THEREOF DURING THE COURSE OF MR. MRITUNJAY KR. NIRALA ITA NO.347/PAT/2018 PAGE 2 ASSESSMENT. HE SEEKS TO PINPOINT THE FACT THAT THE CIT(A)S ORDER AFFIRMING THE IMPUGNED ADDITION HAS BEEN PASSED EX PARTE AND THEREFORE, THE ISSUE DESERVES TO BE RESTORED BACK AS THE ASSESSEE WOULD BE ABLE TO PROVE THAT THE AMOUNT IN QUESTION AS BELONGING TO THE BIHAR STATE FOOD AND CIVIL SUPPLIES CORPORATIONS (BSFC) OUTSTANDING DUES AGAINST SUPPLY OF PADDY IN THE TAXPAYER PROPRIETARY BUSINESS UNDER THE NAME AND STYLE OF M/S JAI MAA MODERN MINI RICE MILL. 3. WE FIND NO MERIT IN ASSESSEES FOREGOING PLEA. THE FACT REMAINS THAT IF WE IGNORE THE CIT(A)S TECHNICAL REASON OF HAVING PASSED HIS LOWER APPELLATE ORDER EX PARTE, IT WAS VERY MUCH INCUMBENT FOR THE ASSESSEE TO FILE THE NECESSARY DETAILS PERTAINING TO BUSINESS DEALINGS OF M/S JAI MAA MODERN MINI RICE MILLS (SUPRA) WITH BSFC BY WAY OF COGENT EVIDENCE WHICH WAS NOT DONE IN THE COURSE OF ASSESSMENT AS WELL AS IN FORM 35 PLEADINGS RAISED BEFORE THE CIT(A) FORMING PART OF THE CASE RECORDS. THE SAID BANK ACCRUAL ALSO APPEARS TO HAVE NOT BEEN DISCLOSED AT ASSESSEES BEHEST. WE THUS REJECT THE ASSESSEES ABOVE-STATED ARGUMENTS AND CONFIRM BOTH THE LOWER AUTHORITIES ACTION MAKING THE IMPUGNED ADDITION. 3. THIS ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON 16/09/2020. SD/- SD/- (A. L. SAINI) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA; DATE: 16/09/2020 RS MR. MRITUNJAY KR. NIRALA ITA NO.347/PAT/2018 PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- MR. MRITUNJAY KR. NIRALA 2. /RESPONDENT- ITO, WARD-3(3), AURANGABAD 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, 6. [ / GUARD FILE. //TRUE COPY// BY ORDER/ , SR. PRIVATE SECRETARY, ITAT, KOLKATA.
