DHIRAJLAL N. VAKERIA, NAVI MUMBAI V. ACIT 22(3), NAVI MUMBAI

ITA 747/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88013 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-12-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 29-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 194C

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , . . , . BEFORE SHRI VIJAY PAL RAO , JM AND SHRI N.K. BILLAIYA, AM ./I.T.A. NO. 747/MUM/2013 ( / ASSESSMENT YEAR : 2009-10 ) DHIRAJLAL N. VAKERIA 901, 9 TH FLOOR, PRABHAT CENTER ANNEXE PLOT NO.7, SECTOR 1A, CBD BELAPUR NAVI MUMBAI-400 614. / VS. ACIT 22(3) TOWER NO.6, 3 RD FLOOR VASHI RAILWAY STATION COMPLEX, VASHI NAVI MUMBAI- 400 703. ./ ./PAN/GIR NO. : AAUPV 6272 B ( /APPELLANT ) ( !' / RESPONDENT ) # / APPELLANT BY : NONE !' $ # / RESPONDENT BY : SHRI LUV KUMAR (DR) %& $ ' / DATE OF HEARING : 01/12/14 ()*+ $ ' / DATE OF PRONOUNCEMENT : 14/01/2015 , / O R D E R PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 11/12/2012 OF CIT(A) FOR THE ASSESSMENT YEAR 2009-10. THE ASSESSE E HAS RAISED THE FOLLOWING GROUNDS:- BEING AGGRIEVED BY THE ORDER OF LEARNED CIT (APPEA LS)-33, MUMBAI, THE APPELLANT SUBMITS HEREWITH THE FOLLOWING GROUND S OF APPEAL (WHICH ARE TAKEN UP WITHOUT PREJUDICE TO EACH OTHER): 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE LEARNED 2 ITA NO747/13 DHIRAJLAL N. VAKERIA CIT (A) HAS ERRED IN CONFIRMING ADDITION OF RS.52,7 3,373/- (A) WITHOUT : PROPERLY CONSIDERING THE SUBMISSIONS MADE DURING T HE COURSE OF APPELLATE PROCEEDINGS AND (B) WITHOUT APP RECIATING THAT THE SAID ADDITION WAS CARRIED OUT BY THE AO BY COMP LETELY MISGUIDING AND UNDULY INFLUENCING THE APPELLANT. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN L AW, THE LEARNED CIT (A) HAS ERRED IN OBSERVING THAT THE APPELLANT HAS F AILED TO DEDUCT TDS U/S 194C FROM IMPUGNED AMOUNTS OF ADDITION BY CONVENIEN TLY OVERLOOKING THE FACT THAT THE SAID SUMS DID NOT REPRESENT EXPENSES INCURRED DURING THE YEAR UNDER APPEAL. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN L AW, THE LEARNED CIT (A) HAS ERRED IN SUSTAINING THE ADDITION BY WRONGLY HOLDING THAT (A) THE SAID AMOUNTS WERE BOGUS EXPENSES OF THE YEAR AND (B ) THE ADDITION WAS NOT MADE U/S 41(1) OF THE INCOME TAX ACT, 1961. 4. THE APPELLANT CRAVES LEAVE TO AMEND, ADD, ALTER OR DELETE ANY OF THE ABOVE GROUNDS OF APPEAL. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING. IT TRANSPIRES FROM THE RECORD THAT ON 17/0 4/2014, WHEN THE APPEAL OF THE ASSESSEE WAS LISTED FOR HEARING, THE ASSESSEE SOUGH T ADJOURNMENT AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 05/08/2014. ON 05/08/2014 NONE APPEARED ON BEHALF OF THE ASSESSEE, CONSEQUENTLY THE HEARING WAS ADJOURNED TO 01/12/2014 WITH THE DIRECTIONS TO ISSUE A NOTICE THROUGH RPAD TO THE ASSESSEE. DES PITE THE SERVICE OF THE NOTICE NONE HAS APPEARED ON BEHALF OF THE ASSESSEE ON 01/12/201 4. ACCORDINGLY, WE PROPOSE TO HEAR THE LD. DR AND DISPOSE OF THE ASSESSEES APPEA L EXPARTE. 3. WE HAVE HEARD THE LD. DR, CONSIDERED THE RELEVAN T MATERIAL ON RECORD. THE ONLY ISSUE ARISING FOR OUR CONSIDERATION AND ADJUDICATIO N IS ADDITION OF RS.52,73,373/- IN RESPECT OF THE VARIOUS AMOUNTS APPEARING IN THE NAM E OF THE CREDITORS. THE AO ASKED THE ASSESSEE TO GIVE DETAILS OF THE CREDITORS AND T O FILE THEIR CONFIRMATIONS. FROM THE DETAILS FILED BY THE ASSESSEE, THE AO NOTED THAT NE ITHER THE PARTIES WERE TRACEABLE NOR PAN WAS FOUND VALID. THE ASSESSEE FILED AN AFFIDAVI T BEFORE THE AO . THE RELEVANT PART OF THE AFFIDAVIT HAS BEEN REPRODUCED BY AO AT PAGE- 2 AS UNDER :- 3 ITA NO747/13 DHIRAJLAL N. VAKERIA IN RESPECT OF THE ABOVE PARTIES THE AUTHORIZED RE PRESENTATIVE FILED AN AFFIDAVIT GIVEN BY THE ASSESSEE STATING AS UNDER :- 4. THAT THE ABOVE CONTRACTORS ARE LABOUR CONTRACTO R AND DO NOT HAVE ANY PERMANENT ADDRESSES IN MUMBAI AND WERE RESIDING AT THE SITES WHERE THEY WERE WORKING. AT PRESENT I AM NOT ABLE TO CONT ACT THEM TO PRODUCE THEM BEFORE THE INCOME TAX AUTHORITY. 5. THAT I VOLUNTARILY DECLARE THAT I HAVE NO OBJECTIO N TO THE ABOVE MENTIONED AMOUNT OF RS.52,72,373/- BEING ADDED TO T HE TOTAL INCOME FOR THE ASSESSMENT YEAR 2009-10. 6. THAT I AM MAKING THIS VOLUNTARY DECLARATION TO BUY PEACE WITH THE INCOME TAX DEPARTMENT SUBJECT TO, THAT NO PENALTY W ILL BE LEVIED ON TAX LIABILITY ARISING AS A RESULT O THIS ADDITION. 4. ON THE BASIS OF VOLUNTARY DECLARATION AND SUCH S URRENDERING OF THE AMOUNT AS INCOME, THE AO MADE THE ADDITION OF THE SAID OUTSTA NDING AMOUNT OF RS.52,73,373/- APPEARING IN THE NAME OF VARIOUS CREDITORS. ON APPE AL, THE ASSESSEE CHALLENGED THE ACTION OF THE AO, HOWEVER, THE CIT(A) AFTER CONSIDE RING THE FACT AND UNDERTAKING MADE BY THE ASSESSEE IN THE AFFIDAVIT CONFIRMED THE ADDI TION. THE ASSESSEE HAS NOT DISPUTED THE CONTENTS OF THE AFFIDAVIT FILED BEFORE THE AO, WHEREIN THE ASSESSEE VOLUNTARILY DECLARED AND OFFERED THE AMOUNT IN QUESTION AS INCO ME TO TAX. ACCORDINGLY IN THE FACTS AND CIRCUMSTANCES OF THE CASE WE DO NOT FIND ANY ER ROR IN THE ORDERS OF THE AUTHORITIES BELOW QUA THIS ISSUE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JANUARY, 2015. . , $ ()*+ % - . / 14/01/2015 ) $ 0& SD/- SD/- (N.K. BILLAIYA) (VIJAY PAL RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER %& MUMBAI; . DATED 14/01/2015. . . ./ JV, SR. PS 4 ITA NO747/13 DHIRAJLAL N. VAKERIA / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. %1 ( ) / THE CIT(A)- 4. %1 / CIT 5. 20 !'3 , 3 + , %& / DR, ITAT, MUMBAI 6. 04 5& / GUARD FILE. ! ! ! ! / BY ORDER, '' !' //TRUE COPY// ' '' ' / !# !# !# !# $ $ $ $ (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI