Shingara Mal (Deceased), Kurukshetra V. ITO, Kurukshetra

ITA 423/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80888 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-09-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 16-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Keywords: Additional evidence
• Section: 148

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACOCUNTANT MEMBER ITA NO. 423/CHD/2013 ASSESSMENT YEA R 2007-08 SHINGARA MAL (DECEASED) V I.T.O. WARD 1 THROUGH L/H PROP. M/S KURUKSHETRA SHINGARA MAL RAM MJURTI VILLAGE KARAH SAHIB PEHOWA DISTT. KURUKSHETRA AAXPM 6409 Q (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI J.S. NAGAR DATE OF HEARING 18.9.2014 DATE OF PRONOUNCEMENT 23.9.2014 ORDER PER BHAVNESH SAINI, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), KARNAL DATED 15.2.2013 FOR ASSESSMENT YEAR 2007-08 CHALLENGING THE ADDITION OF RS.7,45,854/- AND REJECTION OF ADDI TIONAL EVIDENCE UNDER RULE 46A OF IT RULES. 2 NONE PRESENT ON BEHALF OF THE ASSESSEE DESPITE SE RVICE OF NOTICE. A.R FOR THE ASSESSEE SENT A LETTER REQUESTING THAT THE APPEAL MAY BE DECIDED ON MERIT. 3 WE HAVE HEARD THE LD. D.R FOR THE REVENUE, PERUSE D THE FINDINGS OF AUTHORITIES BELOW AND CONSIDERED THE DETAILS SUBMI TTED IN THE PAPER BOOK OF THE ASSESSEE. 4 THE ASSESSEE DERIVED INCOME AS COMMISSION AGENT. THE ASSESSING OFFICER FOUND THAT THOUGH THE ASSESSEE HA D CLAIMED CREDIT FOR TDS ON DIFFERENT COUNTS BUT HE DID NOT SHOW INCOME ON ACCOUNT OF INTEREST, LABOUR CHARGES AND MILLING CHARGES RECEIV ED. THE ASSESSMENT WAS THEREFORE REOPENED U/S 148 OF IT ACT. THE ASSE SSEE DID NOT MAKE ANY COMPLIANCE TO THE STATUTORY NOTICE BEFORE THE A SSESSING OFFICER. THE 2 ASSESSEES LEGAL REPRESENTATIVE SUBMITTED BEFORE TH E ASSESSING OFFICER THAT THE ASSESSEE HAD ALREADY EXPIRED AND THE RETUR N FILED BY HIS FATHER BE TREATED AS A RETURN HAVING BEEN FILED U/S 148 OF IT ACT. SINCE NO COMPLIANCE WAS MADE AND NO REPLY WAS FILED IN RESPO NSE TO THE STATUTORY NOTICE, THE ASSESSING OFFICER PASSED EX-PARTE ASSES SMENT ORDER IN WHICH THE ASSESSING OFFICER FOUND THAT THE ASSESSEE HAD C LAIMED TDS AS PER FORM NO. 16A ISSUED BY VARIOUS PARTIES AND NO TAXAB LE INCOME HAS BEEN SHOWN. THE ADDITION OF RS. 7,45,854/- WAS ACCORDIN GLY MADE. 5 THE ASSESSEE SUBMITTED BEFORE THE LD. CIT(A) THAT THE AMOUNT FOR WHICH ADDITION HAS BEEN MADE BELONGS TO M/S SHINGAR A MAL RAM MURTI, A FIRM CONSISTING OF THREE PARTNERS WHEREIN THE ASSES SEE IS ALSO ONE OF THE PARTNER. THE FIRM HAS REFLECTED ABOVE INCOME IN TH E BOOKS OF ACCOUNT AND THE CASE WAS AUDITED BY THE CHARTERED ACCOUNTAN T AS DECLARED IN THE RETURN OF INCOME. THE DEDUCTOR WHILE DEDUCTING THE TDS ON INTEREST AND LABOUR CHARGES WRONGLY MENTIONED PAN NUMBER OF THE ASSESSEE INSTEAD OF FIRMS. THE ASSESSEE FILED AN APPLICATION UNDER RULE 46A OF IT RULES BEFORE THE LD. CIT(A) FOR ADMISSION OF THE ADDITION AL EVIDENCE WHICH WAS OBJECTED BY THE ASSESSING OFFICER BECAUSE THE ASSES SEE DID NOT ATTEND THE PROCEEDINGS BEFORE HIM AND NO EVIDENCE HAS BEEN FILED. 6 THE LD. CIT(A), THEREFORE FOUND THAT NO SUFFICIEN T CAUSE IS SHOWN WHICH PREVENTED THE ASSESSEE FROM PRODUCING ADDITIO NAL EVIDENCE BEFORE THE ASSESSING OFFICER. THEREFORE APPLICATION UNDER RULE 46A WAS NOT ADMITTED AND WAS REJECTED. THE LD. CIT(A) ALSO REJ ECTED THE CONTENTION OF THE ASSESSEE ON MERIT THAT EVEN IF PAN NUMBER OF THE ASSESSEE WAS QUOTED IN FORM NO. 16A THE ASSESSEE COULD HAVE OBTA INED RECTIFIED TDS CERTIFICATE WHICH WAS NOT OBTAINED IN THIS CASE, TH EREFORE THE ADDITION WAS CONFIRMED AND APPEAL OF THE ASSESSEE WAS DISMISSED. OTHER CONTENTION OF THE ASSESSEE THAT NO SHOW CAUSE NOTICE WAS ISSUED B EFORE MAKING ADDITION, WAS ALSO FOUND INCORRECT. THE APPEAL OF THE A E WAS ACCORDINGLY DISMISSED. 7 ON CONSIDERATION OF THE SUBMISSIONS OF THE LD. D. R FOR THE REVENUE IN THE LIGHT OF THE FINDINGS OF AUTHORITIES BELOW A ND DETAILS FURNISHED BY THE ASSESSEE IN THE PAPER BOOK, WE DO NOT FIND ANY MERIT IN THE APPEAL OF 3 THE ASSESSEE. THE ASSESSING OFFICER ISSUED SPECIFI C SHOW CAUSE NOTICE TO THE ASSESSEE SEEKING EXPLANATION AS TO WHEN THE CLAIM OF TDS OF A PARTICULAR AMOUNT RECEIVED FROM DIFFERENT PARTIES A S PER FORM NO. 16A BUT NO CORRESPONDING INCOME HAS BEEN SHOWN, THE ASSESSE E REMAINED SILENT AND DID NOT MAKE ANY SUBMISSIONS BEFORE THE ASSESSI NG OFFICER TO CLARIFY THE POSITION. THUS NO SUFFICIENT CAUSE WAS EXPLAIN ED BEFORE THE LD. CIT(A) FOR ADMISSION OF ADDITIONAL EVIDENCE. ADDIT IONAL EVIDENCE WAS, THEREFORE CORRECTLY REJECTED. THE LD. CIT(A) IS AL SO JUSTIFIED IN HOLDING THAT IF THERE WAS ANY MISTAKE IN FORM NO. 16A IN ME NTIONING PAN OF THE ASSESSEE, THE ASSESSEE COULD HAVE OBTAINED RECTIFIE D FORM NO. 16A FOR GETTING RECTIFIED TDS CERTIFICATE BUT NO STEPS HAVE BEEN TAKEN BY THE ASSESSEE IN THIS REGARD. THEREFORE WHATEVER CONTEN TION WAS RAISED, WAS NOT PROVED BEFORE THE AUTHORITIES BELOW. WE FURTHE R FIND THE CONTENTION OF THE ASSESSEE TO BE INCORRECT BECAUSE THE ASSESSING OFFICER PASSED THE ASSESSMENT ORDER IN THE NAME OF THE ASSESSEE THROUG H LEGAL HEIR MENTIONING THE ASSESSEE TO BE PROPRIETOR OF SHINGAR A MAL RAM MURTI, WHICH THE ASSESSEE WAS CLAIMING IT TO BE A PARTNERS HIP FIRM. THE ASSESSEE NEVER OBJECTED THESE FINDINGS OF THE ASSES SING OFFICER RECORDED IN THE ASSESSMENT ORDER, THEREFORE TDS CERTIFICATE WAS CORRECTLY ISSUED IN THE NAME OF THE PROPRIETARY CONCERN OF THE ASSESSEE AND HIS PAN WAS CORRECTLY MENTIONED IN FORM NO. 16A. THUS WE DO NOT FIND ANY MERIT IN THE APPEAL OF THE ASSESSEE. SAME IS ACCORDINGLY DISMI SSED. 8 IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 23.9.2014 SD/- SD/- (T.R. SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23.9.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR