Basavraj Surakant Banegaon Patil, Solapur V. Income-tax Officer,

ITA 734/PUN/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2860 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 11-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HITENDRA NINAWE
• Keywords: Unexplained investment

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . . , ! , # $ BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO.734/PN/2014 #& & / ASSESSMENT YEAR : 2003-04 SHRI BASAVRAJ SURAKANT BANEGAON PATIL, VILLAGE CHAPHALGAON, TALUKA : AKKALKOT, DIST. SOLAPUR PAN NO.AIKPB1213A . / APPELLANT V/S ITO, WARD-1(2), SOLAPUR . / RESPONDENT / ASSESSEE BY : NONE / REVENUE BY : SHRI HITENDRA NINAWE / ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 03-10-2013 OF THE CIT(A)-III, PUNE RELATING TO ASSESSMENT YEAR 2003-04. 2. THIS APPEAL WAS FIXED FOR HEARING ON 17-08-2015. DESP ITE SERVICE OF NOTICE THROUGH RPAD (ACKNOWLEDGEMENT PLACED ON RECORD) NONE APPEARED ON THAT DAY. THE CASE WAS ADJO URNED TO / DATE OF HEARING :19.01.2016 / DATE OF PRONOUNCEMENT:20.01.2016 2 ITA NO.734/PN/2014 19-10-2015 BY ISSUING A FRESH NOTICE THROUGH RPAD. ALTHO UGH THE NOTICE WAS DULY SERVED ON THE ASSESSEE (ACKNOWLEDG EMENT PLACED ON RECORD), NONE APPEARED ON 19-10-2015 AND THE CASE WA S AGAIN ADJOURNED TO 19-01-2016 BY ISSUE OF FRESH NOTICE T HROUGH RPAD WHICH WAS DULY SERVED ON THE ASSESSEE AND THE ACKNOWLEDGEMENT IS PLACED ON RECORD. HOWEVER, WHEN THE NAME OF THE ASSESSEE WAS CALLED NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMENT OF THE CA SE WAS FILED. IT WAS FURTHER SEEN THAT BECAUSE OF NON APPEARANC E BEFORE THE CIT(A) HE HAS ALSO PASSED AN EXPARTE ORDER. THEREFO RE, THE MATTER IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALLENGED THE ORDER OF THE CIT(A) IN DISMISSING THE APPEAL FILED BY THE AS SESSEE AND IN CONFIRMING THE ADDITION MADE BY THE AO AMOUNTING TO RS.8,87,300/-. 4. FACTS OF THE CASE, IN BRIEF, ARE THAT AS AGAINST RETUR NED INCOME OF RS.47,000 THE AO DETERMINED THE TOTAL INCOME AT RS.9,34,300/-. WHILE DOING SO, HE MADE ADDITION OF RS.5,22,800/- ON ACCOUNT OF INVESTMENT MADE BY THE ASSESSEE AS UNEX PLAINED AND TREATING THE AGRICULTURAL INCOME OF RS.3,64,500/- AS NO N- AGRICULTURAL INCOME. THE ASSESSEE FILED AN APPEAL BEFORE CIT (A) AND BECAUSE OF NON APPEARANCE AND IN ABSENCE OF RECTIFY ING THE DEFECTS IN THE APPEAL MEMO THE CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE. AGGRIEVED WITH SUCH ORDER OF THE CIT( A) THE ASSESSEE IS IN APPEAL BEFORE US. 3 ITA NO.734/PN/2014 5. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE A ND PERUSED THE MATERIAL AVAILABLE BEFORE US. WE FIND THE AO DETERMINED THE TOTAL INCOME AT RS.9,34,300/- AS AGAINST RS.47,000/- DECLARED BY THE ASSESSEE. WHILE DOING SO, HE T REATED THE AGRICULTURAL INCOME DECLARED BY THE ASSESSEE AS NON- AGRICULTURAL INCOME AND ALSO MADE ADDITION ON ACCOUNT OF UNEXPLAINED INVESTMENT. THE LD.CIT(A) DISMISSED THE APPEAL FILE D BY THE ASSESSEE FOR NON-APPEARANCE AND NON-REMOVAL OF DEFECTS IN THE APPEAL MEMO. EVEN BEFORE US, THERE IS NO COMPLIANCE D ESPITE REPEATED SERVICE OF NOTICES THROUGH RPAD WHICH WERE DUL Y SERVED ON THE ASSESSEE. EVEN THE APPEAL FILED BY THE ASSESSEE BEFORE THE TRIBUNAL IS ALSO BARRED BY LIMITATION. SINCE THERE IS NO OTH ER MATERIAL BEFORE US TO CONTROVERT THE ORDER PASSED BY T HE AO, THEREFORE, WE FIND NO INFIRMITY IN THE ORDER OF THE AO IN DETERMINING THE TOTAL INCOME AT RS.9,34,300/- AS AGAINST RS.47,000/- DECLARED BY THE ASSESSEE. WE ACCORDINGLY U PHOLD THE ORDER OF THE CIT(A) AND THE GROUNDS RAISED BY THE ASSES SEE ARE DISMISSED. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20-01-2016. SD/- SD/- ( VIKAS AWASTHY ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE ; DATED : 20 TH JANUARY, 2016. 4 ITA NO.734/PN/2014 ) *#,! -! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE CIT(A ) - I II , PUNE 4. 5. 6. THE CIT-III, PUNE $ ''(, (, / DR, ITAT, B PUNE; - / GUARD FILE. / BY ORDER , // TRUE COPY // // $ ' //TRUE C // /0 ' ( / SR. PRIVATE SECRETARY (, / ITAT, PUNE