BALCHANDRA PANDURANG DALVI, MUMBAI V. ITO 27(1)(2), MUMBAI

ITA 5269/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3333 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 12-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKTHAR H ANSARI
• Section: 143(3); 143(2); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI R.C. SHARMA , ACCOUNTANT MEMBER ./ I.T.A. NO. 5 269 / MUM /201 8 ( / ASSESSMENT YEAR S : 20 0 8 - 09 ) SHRI BALACHANDRA PANDURANG DALVI, B - 19 VASUKI RAJUWADI, VIDYANAGAR, MUMBAI. / VS. ITO 27(1)(2) VASHI INCOME TAX OFFICE, VASHI ./ ./ PAN/GIR NO. : AAMPD3092P ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI AKTHAR H ANSARI , DR / DATE OF HEARING 04/11 /2019 / DATE OF PRONOUNCEMENT 13 /11 /201 9 / O R D E R PER R.C. SHARMA(A.M.) THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) FOR THE A.Y 2008 - 09 IN THE MATTER OF ORDER PASSED U/S 143(3) R.W.S 147 OF THE ACT. IN THIS APPEAL ASSESSEE IS AGGRIEVED BY THE ASSESSMENT FRAMED WITHOUT ISSUE OF NOTICE U/S 143(2) OF THE ACT AFTER FILING THE RETURN OF INCOME IN RESPONSE TO NOTICE U/S 148 OF THE ACT. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF ISSUE AND SERVICE OF NOTICE BY RPAD. ASSESSEE HAS ALSO NOT FILED ANY ADJOURNMENT ITA NO. 5269 /MUM/2018. SHRI BALACHANDRA PANDURANG DALVI , MUMBAI. - 2 - PETITION. EVEN ON EARLIER OCCASION THE APPEAL WAS FIXED FOR HEARING ON 26.09.2019 NOBODY APPEARED ON BEHALF OF THE ASSESSEE . ACCORDINGLY THE BENCH DECIDED TO DISPOSE THE APPEAL AFTER HEARING THE LD. DR AND CONSIDERING MATERIAL PLACED ON RECORD. 3. IN THIS CASE I FOUND THA T ON RECEIPT INFORMATION TO THE EFFECT THAT ASSESSEE HAS DEPOSITED CASH OF RS. 26,90,000/ - WITH BANK OF BORADA, THE A.O ISSUED NOTICE US/S 147 OF THE ACT TO FIND OUT THE SOURCE OF CASH DEPOSIT. THE A.O CONCLUDED AFTER LONG DISCUSSION THAT SUFFICIENT OPPOR TUNITY WAS PROVIDED TO THE ASSESSEE BUT ASSESSEE HAS FAILED TO PROVE THE SOURCE OF CASH DEPOSIT. THE ASSESSEE HAS ALSO ALLEGED FRAMING OF ASSESSMENT WITHOUT ISSUE OF NOTICE U/S 143(2) OF THE ACT. 4. BY THE IMPUGNED ORDER THE CIT(A) OBSERVED THAT AT PER PARA 6 OF THE ASSESSMENT ORDER AO ASKED THE ASSESSEE TO SHOW CAUSE VIDE ORDER SHEET ENTRY DATED 15.02.2016 WHY THE CASH DEPOSITS (SUBJECT MATTER OF THE ASSESSMENT AND APPEAL) AND IN RESPONSE TO THE SAME, THE ASSESSEE S AR ATTENDED ON 22.02.2016 AND FILED S UBMISSION VIDE LETTER DATED 19.02.2016. FROM THE ASSESSMENT ORDER IT IS ALSO NOTED THAT ONE MR. D.D NANDA, THE ASSESSEE S COUNSEL AGAIN APPEARED ON 02.03.2016 AND MADE SUBMISSIONS AND EXPLAINED THE ISSUE. IT CAN THEREFORE BE SAID THAT THERE IS NO TRUTH O R FORCE IN THE ASSESEE S CONTENTION THAT THE A.O HAS NOT ISSUED ANY NOTICES AFTER FILING THE RETURN IN RESPONSE TO NOTICE U/S 148. LD. AR COULD NOT EXPLAIN HOW THE ASSESSEE S AR APPEARED WITHOUT ANY NOTICE BY ITA NO. 5269 /MUM/2018. SHRI BALACHANDRA PANDURANG DALVI , MUMBAI. - 3 - THE AO. IN VIEW OF THE SE FACTS ON RECORD AND ON CONSIDERING THE SUBMISSIONS, THE CIT(A) CONCLUDED T HAT THERE IS NO FORCE IN THE ASSESSEE S CONTENTION AND THEREFORE DISMISS THE GROUND RAISED. 5. AFTER DISCUSSING IN DETAILS, T HE LD. CIT(A) CONFIRMED THE ADDITION ON ACCO UNT OF CASH DEPOSIT IN THE BANK AND ALSO REJECTED ASSESSEE S GROUND OF NOT ISSUING ANY NOTICE U/S.143(2). 6. I HAVE GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT THE NOTICE U/S 143(2) OF THE ACT WAS DULY ISSUED AND SERVED ON THE ASSESSEE . A S PER THE FINDINGS RECORDED BY THE CIT(A), THE LD. AR OF THE ASSESSEE APPEARED BEFORE THE A.O ON 02.03.2016 AND ALSO MADE SUBMISSION AND EXPLAINED THE ISSUE. ACCORDINGLY, I DO NOT FIND ANY INFIRMITY IN THE FINDING S SO RECORDED BY THE CIT(A) TO THE EFFECT THAT NOTICE U/S 143(2) WAS IS SUED TO THE ASSESSEE. HOWEVER, NOTHING WAS PLACED BEFORE US SO AS TO PERSUADE ME TO DEVIATE FROM THE FINDING RECORDED BY THE CIT(A). 7. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THIS ORDER PRONOUNCE D IN OPEN COURT ON 13 /1 1 /201 9 SD/ - ( R.C. SHARMA ) ACCOUNTANT MEMBER MUMBAI, DATED 13 / 1 1 /20 1 9 KRK, PS ITA NO. 5269 /MUM/2018. SHRI BALACHANDRA PANDURANG DALVI , MUMBAI. - 4 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// 1 . / ( ASST. REGISTRAR) , / ITAT, MUMBAI 2 . OTHER MEMBER 6 . DATE ON WHICH THE APPROVED DRAFT HE HEAD CLERK...