Shri Kapil Gupta, New Delhi V. ITO, New Delhi

ITA 4106/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7158 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 22-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D, NEW DELHI BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.4106/DEL./2016 ASSESSMENT YEAR: 2011-12 SHRI KAPIL GUPTA, B-33, NEW GUPTA COLONY, NEAR GURUDWARA NANAK PIAO, RANA PRATAP BAGH, NEW DELHI VS. ITO, WARD-20(3), NEW DELHI PAN :AHTPG3174F (APPLICANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORD ER DATED 29/02/2016 PASSED BY THE LEONARD CIT(APPEALS)-12, N EW DELHI [IN SHORT THE LD. CIT(A)] FOR ASSESSMENT YEAR 201 1-12, RAISING FOLLOWING GROUNDS: APPLICANT BY NONE RESPONDENT BY NONE DATE OF HEARING 28.11.2019 DATE OF PRONOUNCEMENT 03.02.2020 2 ITA NO. 4106/DEL./2016 1. LD. CIT (APPEAL) IS ERRED IN LAW AND FACTS AND CIRCUMSTANCES OF THE CASE IN CONFIRMING ORDER OF ASSESSING OFFICER W ITHOUT EXAMINING THE FACTS OF THE CASE. 2. LD. CFT(APPEALS) IS GROSSLY ERRED IN LAW AND FA CTS AND CIRCUMSTANCES OF THE CASE IN NOT COMMENTING ON THE SUBMISSION FURNISHED BY THE APPELLANT RELYING ON VARIOUS JUDGM ENTS U/S 69A UNDER WHICH ADDITION WAS MADE AS BEING OWNERSHIP OF THE FUND WAS NEVER ESTABLISHED BY THE ASSESSING OFFICER. 3. LD. CIT(APPEALS) IS ALSO ERRED IN LAW AND FACTS AND CIRCUMSTANCES OF THE CASE IN ON RELYING JUDGMENT OF HON'BLE SUPREME COURT IN CASE OF KALE KHAN MOHAMMAD HANIF V S. CIT. 50 1TR 1. APPELLANT HAS ALREADY DISCHARGED HIS ONUS BY FURNISHING ALL THE INFORMATION WHICH ARE AVAILABLE ON RECORD. 4. APPELLANT HAS EVERY RIGHT TO MAKE, ADD, DELETE, MODIFY OR ALTER ANY GROUNDS OF APPEAL AT THE TIME OF HEARING. 2. AT THE OUTSET, WE MAY LIKE TO MENTION THAT THE ASS ESSEE WAS DULY NOTIFIED FOR HEARING DATED 28/11/2019 BY WAY O F NOTICE ISSUED THROUGH REGISTERED POST. ON EARLIER OCCASION S FOR HEARING DATED 21/10/2019 AND 12/09/2019 ALSO, THE ASSESSEE WAS NOTIFIED BY WAY OF ISSUE OF NOTICE THROUGH REGISTER ED POST. ALL THOSE NOTICES HAVE NOT RETURNED BACK. DESPITE DULY NOTIFIED FOR THE HEARING, NEITHER ANYONE APPEARED FOR HEARING ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT HAS BEEN FILED. IN THE CIRCUMSTANCES, WE WERE OF THE OPINION THAT THE ASSE SSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, TH E APPEAL WAS HEARD EX-PARTE QUA THE ASSEESEE. ON THE DATE OF THE HEARING, LEARNED DEPARTMENTAL REPRESENTATIVE (DR) ALSO FILED REQUEST FOR ADJOURNMENT OF THE CASE TO ANY OTHER DATE, WHICH WA S REJECTED. 3. WE HAVE PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. FROM THE RECORD, IT IS SEEN THAT THE APPEAL IS BARR ED BY 84 DAYS AND NO CONDONATION APPLICATION HAS BEEN FILED BY TH E ASSESSEE. MOREOVER, THE DELAY IN FILLING THE APPEAL HAS NOT B EEN ADEQUATELY EXPLAINED BY THE ASSESSEE IN THE AFFIDAVIT FILED BY HIM. THE 3 ITA NO. 4106/DEL./2016 ASSESEE HAS DECLARED THAT HE IS RESIDING IN MUMBAI AND CAME TO KNOW THE IMPUGNED ORDER ON 12.06.2016. THE ASSESSEE HAS NOT GIVEN ANY EVIDENCE OF RESIDING IN MUMBAI. MORE SO, IF THE ASSESSEE IS RESIDING IN MUMBAI, THEN THE ASSESSEE SHOULD HAV E CHANGED HIS JURISDICTION UNDER INCOME-TAX TO HIS CURRENT PL ACE. MERE STATEMENT THAT THE ASSESSEE WAS NOT RESIDING IN DEL HI IS NOT SUFFICIENT TO CONDONE THE DELAY OF 84 DAYS IN FILIN G THE APPEAL. FURTHER, THE ASSESSEE HAS EVEN NOT REMOVED THE DEFE CT OF FILING THE APPLICATION FOR CONDONATION OF DELAY, WHICH WAS INT IMATED TO THE ASSESSEE. 4. IN VIEW OF ABOVE, THE APPEAL OF THE ASSESSEE BEING BARRED BY LIMITATION IS DISMISSED AS UN-ADMITTED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 RD FEBRUARY, 2020. SD/- SD/- (SUSHMA CHOWLA) (O.P. KANT) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 3 RD FEBRUARY, 2020. RK/-(D.T.D.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI