SHRI BHARAT KHURANA, ALWAR V. INCOME TAX OFFICER, ALWAR

ITA 364/JPR/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8465 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 20-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY JCIT DHK
• Keywords: Depreciation
• Section: 72

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 364/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 BHARAT KHURANA, 16, KAILASH COLONY, ALWAR (RAJ)- 301001. CUKE VS. I.T.O. WARD 1(1), ALWAR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: CJFPK 0471 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE. JKTLO DH VKSJ LS @ REVENUE BY: SMT. MONISHA CHOUDHARY(JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 04/08/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 17/08/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), ALWAR DATED 22/01/2018 FOR THE A.Y. 2014-15, WHEREIN FOLLOWING GROUNDS HAVE BEEN TAKEN: 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN SUSTAINING THE ADDITION OF INR 133,458 IN RESPECT OF CASH DISCOUNT. 2. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN SUSTAINING THE ADDITION OF RS. INR 25,000/- IN RESPECT OF AD HOC DISALLOWANCE OF VARIOUS EXPENSES I.E. CONVEYANCE EXPENSES, TELEPHONE/MOBILE EXPENSES, TRAVELLING AND CONVEYANCE EXPENSES AND DEPRECIATION ON CAR/MOBILE. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN SUSTAINING THE ADDITION OF INR 193,949 ON ITA 364/JP/2018_ BHARAT KHURANA VS ITO 2 ACCOUNT OF DIFFERENCE OF BANK BALANCE AS PER BOOKS AND AS PER BANK STATEMENT WITHOUT CONSIDERING THE PEAK CALCULATION PROVIDED AND FACTS OF THE CASE. 4. THE APPELLANT RESERVES THE RIGHTS TO AMEND, ADD AND WITHDRAW THE ABOVE GROUNDS OF APPEAL. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. IN THIS APPEAL, ON SEVERAL DATES, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, EVEN TODAY I.E. ON 04/08/2021, NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE JOINED THE PROCEEDINGS, THEREFORE, IN SUCH CIRCUMSTANCES WE PROCEED THE ASSESSEE EX PARTE. 4. ON THE OTHER HAND, THE LD DR, WHO JOINED THE PROCEEDINGS IS READY WITH THE ARGUMENTS, THEREFORE, WE HAVE DECIDED TO PROCEED WITH THE HEARING OF THE PRESENT CASE EX PARTE. 5. HAVING CONSIDERED THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL PLACED ON RECORD. SINCE, NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE FOR THE LAST SEVERAL DATES, THEREFORE, NOTICE WAS DIRECTED TO BE SERVED UPON THE ASSESSEE THROUGH THE LD. DR. CONSTITUENT TO THE DIRECTION, THE LD. DR SERVED THE NOTICE AND IN THIS RESPECT, REPORT BEARING MEMO NO. 72 HAS BEEN PLACED ON RECORD BY THE LD. DR WHEREIN IT IS MENTIONED THAT THE NOTICE OF APPEAL HAS ALREADY BEEN SERVED PERSONALLY UPON SHRI BHARAT KHURANA I.E. THE ASSESSEE ON 21/04/2021. AFTER HAVING GONE THROUGH THE ITA 364/JP/2018_ BHARAT KHURANA VS ITO 3 REPORT FILED BY THE LD. DR, WE ARE CONVINCED THAT THE NOTICE IN THE PRESENT APPEAL WAS SERVED UPON THE ASSESSEE THROUGH THE LD. DR BUT EVEN IN SPITE OF THAT, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT SEEING THE ACT OF THE ASSESSEE OF THE PRESENT APPEAL, HE IS NOT INTERESTED TO PURSUE THE APPEAL, THEREFORE, WE DISMISS THE APPEAL OF THE ASSESSEE BY CONFIRMING THE ORDER OF THE LD. CIT(A). 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH AUGUST, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 17/08/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI BHARAT KHURANA, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 1(1), ALWAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 364/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR