Shri Jayantilal Ramanlal Tailor, Surat V. The Income tax Officer,Ward-3(4), Surat

ITA 69/AHD/2009

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6847 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-08-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 07-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER ITA NO.69/AHD/2009 ASSESSMENT YEAR:2005-06 SHRI JAYANTILAL RAMANLAL TAILOR, 14, SHIVANGINI BUNGALOW, NR. HOTEL GATE WAY, ATHWALINES, SURAT PAN NO.ABEPT6213B V/S. INCOME TAX OFFICER, WARD-3(4), SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SHRI B.L. YADAV, DR DATE OF HEARING 16-08-2011 DATE OF PRONOUNCEMENT 16-08-2011 O R D E R PER A.K.GARODIA, ACCOUNTANT MEMBER:- THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-II, SURAT DATE D 18-11-2008 FOR ASSESSMENT ORDER 2005-06. 2. THE GROUND RAISED BY THE ASSESSEE ARE AS UNDER:- I. THE LEARNED CIT(A) HAS GRIEVOUSLY ERRED IN LAW AND ON FACTS IN CONFIRMING THE ADDITION OF RS.2,00,000/- MADE BY AS SESSING OFFICER BY ESTIMATING PROFIT AT RS.3,00,000/- INSTEAD OF RS.1, 00,000/- ACTUALLY EARNED AND REFLECTED IN RETURN OF INCOME FOR SALE O F LAND AT BHATHA/CANCELLATION OF SALE TAN\S PER AGREEMENT. TH E ADDITION OF RS.2,00,000/- SHOULD BE DELETED. II. THE LEARNED CIT(A) HAS GRIEVOUSLY ERRED IN LAW AND ON FACTS IN CONFIRMING THE ADDITION OF RS.1,00,000/- MADE BY AS SESSING OFFICER BY ITA NO.69/AHD/2009 A.Y. 2005-06 SH. JAYANTILAL R TAILOR V. ITO WD-3(4), SRT PAGE 2 ESTIMATING DALALI INCOME AT RS.3,00,000/- INSTEAD O F RS.2,00,000/- ACTUALLY EARNED AND REFLECTED IN RETURN OF INCOME. THE ADDITION IS ON AD-HOC BASIS WITHOUT ANY EVIDENCE. THE ADDITION OF RS.1,00,000/- SHOULD BE DELETED. 3. THIS APPEAL WAS LAST FIXED FOR HEARING ON 03-08- 2011. ON THIS DATE, LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE, SHRI A.K .PAREKH, CHARTERED ACCOUNTANT MOVED AN ADJOURNMENT APPLICATION. ON HIS REQUEST, THE HEARING WAS ADJOURNED TO 16-08-2011 AND DATE OF HEARING WAS DULY PRONOUNCED IN OPEN COURT. ON THE NEXT DAY, I.E. 16-08-2011 NONE A PPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT AN D UNDER THESE FACTS, WE PRESUME THAT ASSESSEE IS NOT INTERESTED IN PROSECUT ING THIS APPEAL AND ACCORDINGLY, FOLLOWING THE DECISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) , WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR W ANT OF PROSECUTION. 4. IN THE RESULT, ASSESSEE APPEAL DISMISSED FOR NON-P ROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 16/08/2011 SD/- SD/- (D.K. TYAGI) (A.K.GARODIA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, DATED : 16/08/2011 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-II, SURAT 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD