Shri Vashisthbhai K.Patel, Ahmedabad V. The Income tax Officer,Ward-6(2), Ahmedabad

ITA 460/AHD/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6529 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 17-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER I.T.A. NO.460 / AHD/2011 (ASSESSMENT YEAR 2004-05) VASISTHBHAI KANTILAL PATEL, 4, BAPU KRUPA SOCIETY, SUBASH CHOWK, GURUKUL, AHMEDABAD VS. ITO, WARD 6(2), AHMEDABAD PAN/GIR NO. : AHBPP9878P (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI Y C SURTI, DR O R D E R THIS APPEAL BY THE ASSESSEE HAS BEEN PREFERRED AGA INST THE ORDER DATED 24.11.2010 OF CIT(A) XVI, AHMEDABAD FOR THE ASSESSM ENT YEAR 2004-05 CONFIRMING THE PENALTY IMPOSED BY THE A.O. U/S 271( 1)(C) OF THE ACT. THOUGH, NOTICE FOR HEARING WAS SERVED UPON THE ASSE SSEE BUT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING NO R ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED. I, THEREFORE, PROCEEDED TO DECIDE THE APPEAL AFTER HEARING THE LD. D.R. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E FILED RETURN OF INCOME DECLARING AN INCOME OF RS.29,000/-. THE ASSESSMENT WAS COMPLETED U/S 143(3) BY MAKING A DISALLOWANCE OF RS.1,17,375/-. THE A.O. DISALLOWED THE CLAIM OF THE ASSESSEE FOR AGRICULTURAL INCOME AS TH E SAME REMAINED UNEXPLAINED AND THE ADDITION WAS MADE. THE ACTION OF THE A.O. WAS CONFIRMED BY THE LD. CIT(A). THE A.O. THEREFORE, I SSUED A SHOW CAUSE NOTICE AS TO WHY A PENALTY BE NOT LEVIED U/S 271(1) (C) OF THE ACT. THE I.T.A.NO460/AHD/2011. 2 ASSESSEE SUBMITTED A GENERAL REPLY AND FAILED TO EX PLAIN THE CLAIM OF AGRICULTURAL INCOME BY WAY OF FURNISHING ANY DOCUME NTARY EVIDENCE. THEREFORE, THE A.O. IMPOSED A PENALTY OF RS.86,742/ - U/S 271(1)(C) OF THE ACT. THIS PENALTY WAS ALSO CONFIRMED BY THE LD. CI T(A) AND NOW THE ASSESSEE IS IN APPEAL BEFORE ITAT. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. LD. D.R. RELIED ON THE ORDERS OF AUTHORITIES BELOW. A FTER HEARING LD. D.R. AND PERUSING THE MATERIAL AVAILABLE ON RECORD I FIND TH AT NEITHER BEFORE THE A.O. NOR DURING THE APPELLATE PROCEEDINGS AGAINST THE QU ANTUM ADDITION, THE ASSESSEE COULD FURNISH PROOF OF AGRICULTURAL INCOME SHOWN BY IT IN ITS RETURN OF INCOME. THEREFORE, THE AGRICULTURAL INCOME WAS TREATED AS INCOME FROM OTHER SOURCES AND TAX WAS ACCORDINGLY LEVIED. DURI NG THE PENALTY PROCEEDINGS ALSO BEFORE THE A.O. AS WELL AS CIT(A), NO EVIDENCE REGARDING AGRICULTURAL INCOME WAS FILED. THIS CONDUCT O THE ASSESSEE SHOWS THAT THE ASSESSEE HAS DELIBERATELY SHOWN ITS INCOME FROM OTH ER SOURCES AS INCOME FROM AGRICULTURE THEREBY CONCEALING THE INCOME ON W HICH TAX WAS TO BE LEVIED. THE APPEAL FILED BY THE ASSESSEE AGAINST THE QUANTUM ADDITION HAS ALSO BEEN DISMISSED BY THE HONBLE TRIBUNAL IN I.T. A. NO. 1139/AHD/2008. IN VIEW OF THIS, I AM NOT INCLINED TO INTERFERE WIT H THE ORDER PASSED BY LD. CIT(A) AND THE ORDER PASSED BY HIM IS UPHELD. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STAN DS DISMISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND JUNE 2011. SD./- (D.K.TYAGI) JUDICIAL MEMBER AHMEDABAD; DATED :2 ND JUNE, 2011 SP I.T.A.NO460/AHD/2011. 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE 1. DATE OF DICTATION 2/6/11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2/6/11 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 3/6/11 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT ALREADY PRONOUNCED ON 2/6/11 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 3/6/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 3/6/11 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. ..