Zulfikar Ahmed A. Rasid Shaikh, Dist.Surat V. The ACIT.,Circle-5, Surat

ITA 4587/AHD/2007

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1696 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-03-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 31-12-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S SOURYAWANSI
• Keywords: Gift; Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A.N.PAHUJA ACCOUNTANT MEMBER DATE OF HEARING : 01/10/2010 DRAFTED ON: 04/10/ 2010 ITA NO.4587/AHD/2007 ASSESSMENT YEAR : 2004-05 MR.ZULFIKAR AHMED A. RASID SHAIKH PROP. ASIAN ROADLINES 309, PARA STREET, TEKRA FALIYA OPP. OLPAD-SAYAN ROAD OLPAD, DIST. SURAT VS. ACIT CIRC-5 SURAT PAN/GIR NO. : AFXPS 2600G ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : -NONE- RESPONDENT BY: SHRI G.S.SOURYAWANSI, D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE W HICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-III , SURAT DATED 01/10/2007 PASSED FOR ASSESSMENT YEAR 2004-05 AS PE R FOLLOWING GROUNDS:- 1. THE HON. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN NOT RECOGNIZING THE FACT THAT THE APPELLANT HAS DIS CHARGED THE ONUS OF PROVING THE SOURCE OF CASH CREDIT, IDENTITY OF T HE DONORS, BY FURNISHING GIFT DEED ON STAMP PAPER, CREDIT WORTHIN ESS BY WAY OF 7 & 12 FOR HOLDING AGRICULTURAL LAND ETC.. HE HAS MERELY WEIGHED HIS DECISION ON THE PLEA THAT THE APPELLANT FAILED TO PRODUCE THE DONORS FOR EXAMINATION EITHER BEFORE THE ASSESSING OFFICER OR ITA NO.4587/AHD /2007 MR.ZULFIKAR AHMED A.RASID SHAIKH VS. ACIT CIR-5,SUR AT ASST.YEAR - 2004-05 - 2 - BEFORE HIM, WHEREAS IN SUCH CIRCUMSTANCES HE COULD HAVE SUMMONED THE SAID DONORS FOR EXAMINATION INSTEAD OF THRUSTING THIS RESPONSIBILITY ON THE APPELLANT. 2. THE HON. COMMISSIONER OF INCOME TAX (APPEALS) II I HAS ERRED IN CONFIRMING THE ADDITION OF RS.40,284/- MAD E BY ASSESSING OFFICER OUT OF TELEPHONE EXPENSES, VEHICLE EXPENSES AND DEPRECIATION ON MOTOR CAR DRAWING INFERENCE THAT TH E LEEM3ENT OF PERSONAL USER IS INVOLVED. 2. NOTICES HAVE BEEN ISSUED, BUT NO ONE FROM THE SIDE OF THE APPELLANT-ASSESSEE HAD APPEARED. AGAIN, A NOTICE WAS ISSUED ON 03/09/2010 FIXING THE DATE OF HEARING ON 01/03/2011 WHICH WAS DULY SERVED UPON THE ASSESSEE ON 07/03/2011 (AS PER AD O N RECORD). EVEN ON 29/03/2011, NO ONE APPEARED. UNDER THE CIRCUMST ANCES, WE HAVE NO OPTION BUT TO DISMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 30 / 03 /2011. SD/- SD/- ( A.N.PAHUJA ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEM BER AHMEDABAD; DATED / /2011 T.C. NAIR, SR. PS ITA NO.4587/AHD /2007 MR.ZULFIKAR AHMED A.RASID SHAIKH VS. ACIT CIR-5,SUR AT ASST.YEAR - 2004-05 - 3 - COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED. 4. THE LD. CIT(APPEALS)-III, SURAT 5. THE DR, AHMEDABAD BENCH. 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD 1. DATE OF DICTATION..29/03/2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29/03/2011 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 30.3.2011 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30.3.2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER