Late Govind Singh Th. L/H Karan Pal Singh, Bulandshahr V. ITO, Ward-3(1), Bulandshahr

ITA 3485/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9557 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 3485/DEL/2019 ASSESSMENT YEAR: 2010-11 LATE GOVIND SINGH, THROUGH LEGAL HEIR VS. INCOME TA X OFFICER, SH. KARAN PAL SINGH, C/O SANDEEP WARD-3(1), BULA NDSHAHR SARAF ADVOCATE 06, SHEKH PEN, LAL KUAN, KHURJA, DISTT. BULANDSHAHR (PAN:BXRPS2470K) (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. PRADEEP SINGH GAUTAM, SR. DR. ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 26.03.2019 PASSED BY THE LD. CIT(A), GHAZIABAD, REL ATING TO ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS:- 1. THE LD. CIT (APPEAL) DID NOT CONSIDER THE FACTS OF CASE AND DISMISSED APPEAL ON THE BASIS OF UNJUSTIFIABLE DELA Y IN FILING THE APPEAL. NO MORE OPPORTUNITY GIVEN BY CIT(APPEALS) T O THE ASSESSEE. 2. THE LD. ITO DID NOT SERVED NOTICE PROPERLY. ASSESSE E HAS DIED BEFORE ISSUE OF NOTICES OR NO NOTICES SERVED ON LEG AL HEIR OF THE ASSESSEE. 3. THE ADDITION OF RS. 31,00,000/- TO UNEXPLAINED CASH DEPOSIT IN BANK AND TAX ASSESSED THEREON RS. 1735220/- IS HIGH LY OBJECTIONABLE. 4. ASSESSEE HAS SOLD AGRICULTURE LAND OF RS. 30,60,000 /- AND DEPOSITED CASH IN HIS SAVING BANK ACCOUNT. SALE OF AGRICULTURE LAND IS EXEMPT FROM TAX AS PER SECTION 2(14)(III). 2 5. THE PROVISIONS OF SECTION 271(1) ( C) MAY BE KNOCED OFF. 2. THE ASSESSEE HAS FILED THIS APPEAL ON 22.04.2019 . REGISTRY ISSUED RPAD TO THE ASSESSEE FOR HEARING 25.09.2019. IN RES PONSE TO THE SAME, ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT. THE BENCH ADJOURNED TH E MATTER FOR TODAY I.E. FOR 07.01.2020 AND DIRECTED THE REGISTRY TO IS SUE RPAD NOTICE TO THE ASSESSEE ON THE ADDRESS GIVEN BY THE ASSESSEE IN FO RM NO. 36. AGAIN ON 07.01.2020, ASSESSEE NOR HIS AUTHORIZED REPRESENTAT IVE APPEAR NOR FILED ANY APPLICATION FOR ADJOURNMENT. HENCE, I AM OF THE VIEW THAT NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN TO THE ASSESSEE ON THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO. 36 , THEREFORE, I AM DECIDING THE APPEAL EX PARTE ASSESSEE, AFTER HEARIN G THE LEARNED DR. 3. I NOTE THAT THE ASSESSEE FILED THE PRESENT APPEA L ON 22.04.2019 AND REGISTRY RAISED OBJECTION REGARDING APPEAL NOT FILED IN PROPER FORM . THIS DEFECT WAS ALSO COMMUNICATED TO THE ASSESSEE O N 22.04.2019 AND REQUESTED TO RECTIFY THE DEFECT WITHIN 10 DAYS. BUT THE ASSESSEE HAS NOT RECTIFIED THE DEFECT TILL DATE, EVEN OTHERWISE, ASS ESSEE HAS NOT APPEARED BEFORE THE LEARNED ASSESSING OFFICER AS WELL AS LEA RNED FIRST APPELLATE AUTHORITY ALSO. KEEPING IN VIEW THE CONDUCT OF THE ASSESSEE, I AM OF THE VIEW THAT NO LENIENT VIEW CAN BE TAKEN IN THE CASE OF THE ASSESSEE, BECAUSE THE ASSESSEE HAS NOT REMOVED THE DEFECT POI NTED OUT BY THE REGISTRY AND ALSO ASSESSEE HAS NOT APPEARED BEFORE THE ASSESSING OFFICER AS WELL AS LEARNED FIRST APPELLATE AUTHORITY, THERE FORE, I AM DISPOSING THIS APPEAL BEING DEFECTIVE. 3 4. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON 07/01/2020. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 07/01/2020 SH COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES