Nikhil Luthra, Faridabad V. ITO, Ward- 2(1), Faridabad

ITA 674/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9142 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Validity of assessment; TDS; Bogus

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER ITA NO.674/DEL/2019 ASSESSMENT YEAR: 2015-16 SH. NIKHIL LUTHRA, B-9, FIRST FLOOR, DLF, INDUSTRIAL AREA, PHASE-I, FARIDABAD-121003 PAN NO.ACUPL5134G VS INCOME TAX OFFICER WARD II(1), FARIDABAD (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI S. L. ANURAGI, SR. DR DATE OF HEARING: 04/07/2019 DATE OF PRONOUNCEMENT: 09/07/2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 30.11.2018 OF THE CIT(A), FARIDABAD REL ATING TO A. Y. 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. NOTICE ISSUED BY THE REGISTRY THROUGH RPAD WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT. THE ASSESSEE HAS NOT TAKEN ANY STEPS TO INTIMATE THE CHANGED ADD RESS, IF ANY. THEREFORE, I PROCEED TO DECIDE THIS APPEAL ON THE B ASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. PAGE | 2 3. THE ASSESSEE IN THE VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE ORDER OF THE CIT(A) IN UPHOLDING THE ASSESSMENT AND THEREBY SUSTAINING THE VARIOUS ADDITIONS MADE B Y THE ASSESSING OFFICER. 4. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND IS ENGAGED IN JOB WORK AND EMBROIDER Y WORK ON CLOTHES IN THE NAME & STYLE OF M/S. ANTEX FASHION, DLF INDL. AREA, FARIDABAD. HE FILED HIS RETURN OF INCOME ON 2 8.03.2016 DECLARING TOTAL INCOME OF RS.16,87,510/-. THE ASSES SING OFFICER COMPLETED THE ASSESSMENT U/S.143 (3) ON 17.102.107 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.34,18,640/- WHEREIN HE MADE ADDITION OF RS.2,61,745/- ON ACCOUNT OF MISMAT CH IN THE 26 AS, RS.53,862/- ON ACCOUNT OF INTEREST ON TDS, RS.6 ,649/- ON ACCOUNT OF NON SUBMISSION OF DETAILS RELATING RECON CILIATION IN THE ACCOUNT OF SUNDRY CREDITORS OF RS.11,137/- ON ACCOU NT OF CESSATION OF LIABILITY U/S. 41 (1) AND RS.13,97,735 /- ON ACCOUNT OF BOGUS SUNDRY CREDITORS. 5. SINCE THE ASSESSEE COULD NOT SUBSTANTIATE WITH E VIDENCE TO THE SATISFACTION OF THE CIT(A) REGARDING NON SERVIC E OF NOTICE U/S. 143 (2), HE UPHELD THE VALIDITY OF THE ASSESSMENT O RDER. SO FAR AS MERIT OF THE ADDITIONS ARE CONCERNED THE LD. CIT(A) GRANTED PART RELIEF TO THE ASSESSEE FOR WHICH THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. I HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. I FIND OUT OF THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER, THE LD. CIT(A) HAS SUSTAINED THE ADDITION OF RS.2,61,765/- ON ACCOUNT OF MISMATCH IN THE 26 AS A ND RS.13,97,735/- ON ACCOUNT OF BOGUS SUNDRY CREDITORS AND HAS PAGE | 3 DELETED THE VARIOUS OTHER ADDITIONS. THERE IS NOTH ING ON RECORD TO TAKE A CONTRARY VIEW THAT THE VIEW TAKEN BY THE CIT (A) WHILE SUSTAINING THE ADDITIONS SO MADE. SO FAR AS THE GR OUND RELATING TO VALIDITY OF ASSESSMENT ON ACCOUNT OF UNSIGNED NO TICE ISSUED U/S.143 (2) IS CONCERNED I FIND THE ASSESSEE IN FOR M NO.35 FILED BEFORE THE LD. CIT (A) HAS NOT TAKEN ANY SUCH GROUN D, THEREFORE, THE GROUND RELATING TO NON ADJUDICATION RAISED BY T HE ASSESSEE IN RESPECT OF ASSESSMENT OF JURISDICTION IS DEVOID OF MERIT AND THEREFORE, THE SAME IS DISMISSED. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON .07.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:- 09.07.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 04.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05.07.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 09.07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER