Shri Sita Ram Sharma S/o- Shri Jagdish Narayan Sharma, Bhorilal Pujari Ki Dhani, Village-Goner, Jaipur, Jaipur V. ITO Ward-7(2), Jaipur, Ward-7(2), Jaipur

ITA 736/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7752 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DHK
• Section: 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 736/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 SITA RAM SHARMA, S/O- JAGDISH NARAYAN SHARMA, BHORILAL PUJARI KI DHANI, VILLAGE- GONER, JAIPUR. CUKE VS. I.T.O., WARD 7(2), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: BPJPS 1286 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23/07/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/07/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A)-3, JAIPUR DATED 13/03/2019 FOR THE A.Y. 2010-11 IN THE MATTER OF EX PARTE ORDER PASSED U/S 144/147 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. NO BODY HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF SERVICE OF NOTICE. FROM THE RECORD, I FOUND THAT THE ASSESSEE HAD NOT APPEARED BEFORE THE A.O. EVEN AFTER GIVING SO MUCH OPPORTUNITY, THEREFORE, THE ITA 736/JP/2019 SITA RAM SHARMA VS ITO 2 A.O. FINALLY PASSED ORDER U/S 144 OF THE ACT. I FOUND THAT EVEN BEFORE THE LD. CIT(A) IN SPITE OF GIVING SO MUCH OPPORTUNITIES, NO BODY APPEARED BEFORE HIM ON BEHALF OF THE ASSESSEE, ACCORDINGLY, THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE. EVEN IN RESPECT OF MERITS OF THE ADDITION, I FOUND THAT THE ADDITION WAS MADE ON ACCOUNT OF CASH OF RS. 11,63,500/- FOUND TO BE DEPOSITED IN THE BANK ACCOUNT MAINTAINED WITH ING VASYA BANK, C-SCHEME, JAIPUR. NOTHING WAS PLACED BEFORE ME SO AS TO PERSUADE ME TO DEVIATE FROM THE FINDINGS SO RECORDED BY THE A.O.. ACCORDINGLY, I DO NOT FIND ANY INFIRMITY IN THE ADDITION SO MADE IN RESPECT OF CASH DEPOSIT IN THE BANK ACCOUNT. THE SOURCE OF COULD NOT BE EXPLAINED BY THE ASSESSEE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JULY, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23 RD JULY, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI SITA RAM SHARMA, JAIPUR 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 7(2), JAIPUR. 3. VK;DJ VK;QDR @ CIT ITA 736/JP/2019 SITA RAM SHARMA VS ITO 3 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 736/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR