Tafajjal Hossain, Agartala V. Income Tax Officer, Ward - 4, Agartala

ITA 68/GTY/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8747 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 21-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RABINDRO SINGH J
• Keywords: Unexplained cash credit; Unexplained investment; TDS
• Section: 69C; 143(3); 40(a)(ia); 195; 69

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 68 / GAU / 2017 ASSESSMENT YEAR :2010-11 TAFAJJAL HOSSAIN S/O KANU MIAH, PRABHURAMPUR, BISHALGARH, DIST. SESPAHIJALA, TRIPURA- 799102 [ PAN NO ABUPH 8863 K ] V/S . INCOME TAX OFFICER WARD-4, AGARTALA /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI RABINDRO SINGH, JCIT-DR /DATE OF HEARING 04-07-2019 /DATE OF PRONOUNCEMENT 13-09-2019 / O R D E R PER BENCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-SHILLONGS ORD ER DATED 10.02.2017 PASSED IN CASE NO.AGT-13/2013-14, INVOLVING PROCEED INGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. THE REGISTRY HAS ALREADY SENT RPAD NOTICE FOR TODAYS HEARING. W E THEREFORE PROCEEDED EX PARTE AGAINST THE ASSESSEE. 2. WE HAVE GONE THROUGH THE ASSESSEES THREE FOLDED SUBSTANTIVE GROUNDS AND PERUSED THE CASE FILE WITH THE ASSISTANCE OF SH RI SINGH. ITA NO.68/GAU/2017 A.Y. 2010-11 TAFAJJAL HOSAIN VS. ITO WD-4, AGT PAGE 2 3. THE ASSESSEE HAS PLEADED THE THREE FOLDED GRIEVA NCES CHALLENGING CORRECTNESS OF LOWER AUTHORITIES ACTION TREATING UN EXPLAINED BANK DEPOSITS OF RS.1,30,01,350/- AS UNEXPLAINED CASH CREDITS U/S40( A)(IA) R.W.S. 195 DISALLOWANCE OF RS.58,39,981/- AND 69C ADDITION(S) INVOLVING FIGURES OF RS.26,239/- AND RS.11.60 LAC; RESPECTIVELY. CASE FI LE INDICATES THAT THE ASSESSEE HAD FAILED TO PROVE THE SOURCE OF IMPUGNED UNACCOUNTED UNDISCLOSED BANK DEPOSITS DURING THE REMAND PROCEED INGS IN THE LOWER APPEAL. IT HAS COME ON RECORD THAT HE HAD ALSO NOT DEDUCTED TDS U/S. 194-I OF THE ACT INVITING SEC. 40(A)(IA) DISALLOWANCE. THE F ACTUAL POSITION IS NOT DIFFERENT REGARDING THIRD ISSUE OF UNEXPLAINED INVESTMENTS U/ S 69 OF THE ACT. WE THEREFORE FIND NO REASON TO INTERFERE WITH ANY OF T HESE THREE DISALLOWANCES / ADDITIONS. THE SAME STOOD CONFIRMED ACCORDINGLY. 4. THIS ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(3) OF THE ITAT RULES BY PUTTING ON NOTICE BOARD ON 13/09/2019 SD/- SD/- ( #) (%& #) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) GUWAHATI, *DKP '- 13 / 09 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- TAFAJJAL HOSSAIN, S/O SRI KANU MIAH, PR ABHURAMPUR, BISHALGARH, DIST. SEPAHIJ ALA, TRIPURA-799102 2. /RESPONDENT-INCOME TAX OFFICER, WARD-4, AGARTALA, T RIPURA 3. 2 3 8 / CONCERNED CIT GUWAHATI 4. 3- / CIT (A) GUWAHATI 5. ; &&2, 2, 8 / DR, ITAT, GUWAHATI 6. A / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY (ON TOUR) 2,