Smt. Pushpa Prakash, Agra V. I.T.O.-1(3), Agra

ITA 87/AGR/2011

• Counselvise Citation: 8720314 RSA 2011
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-12-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 28-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: E PASS ROAD AGRA PAN AAXPP L
• Keywords: Unexplained investment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.87/AGR/2011 ASSESSMENT YEAR: 2003-04 SMT. PUSHPA PRAKASH, VS. INCOME TAX OFFICER 1(3) , A-4, MAYUR COMPLEX, AGRA. BYE PASS ROAD, AGRA. (PAN: AAXPP 0739 L). ( APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI. A.K. SHARMA, JR. D.R. DATE OF HEARING : 20.12.2011 DATE OF PRONOUNCEMENT : 20.12.2011 ORDER THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER DATED 14.12.2010 PASSED BY THE LD. CIT(A)-I, AGRA FOR THE ASSESSMENT YEAR 2003-04 ON THE FOLLOWING GROUNDS :- 1. THAT THE C.I.T. (APPEAL)-I, AGRA HAS ERRED IN L AW IN SUSTAINING THE ADDITION OF ` 1,45,000/- MADE BY THE A.O. WITHOUT PROPERLY APPRECIATING THE FACTS THAT THE INVESTMENT WAS MADE BY ASSESSEES SON. 2. THAT THE C.I.T. (APPEAL)-I, AGRA HAS ERRED IN LA W AND ON FACTS IN ADDING THE INVESTMENT OF ASSESSEES SON TREATED AS MINOR WITHOUT CONSIDERING THE FACTS THAT THE ASSESSEES SON BECOM E MAJOR IN THAT YEAR AND HE HIMSELF WAS COMPETENT TO FILE HIS RETUR N AS MAJOR FOR THAT YEAR. ITA NO.87/AGR/2011 A.Y. 2003-04 2 3. THAT THE C.I.T. (APPEAL)-I, AGRA IS WRONG, ARBIT RARY AND UNLAWFUL IN ADDING UNEXPLAINED INVESTMENT MADE BY A SSESSEES SON IN THE HAND OF HIS MOTHER CONSIDERED THAT SON WAS MINO R WHILE HE BECAME MAJOR DURING THAT YEAR SO INCOME CANNOT BE A PPORTIONED IN TWO PARTS IF A MINOR WHO BECAME MAJOR DURING YEAR. 4. THAT THE APPELLANT CRAVES LEAVE TO ADD OR DELETE OR ALTER OR MODIFY ANY ONE OR MORE GROUNDS OF APPEAL DURING THE APPELLATE PROCEEDING. 5. THAT THE ORDER OF C.I.T. (APPEAL)-I, AGRA BEING ERROR IN LAW AND ON FACTS AND ADDITION BE DELETED. 2. THE ASSESSEE HAS FILED THE PRESENT APPEAL ON 28. 03.2011 WHICH CAME UP FOR HEARING BEFORE THE SMC BENCH ON 20.05.2011 AND ON T HE REQUEST OF THE ASSESSEE THE CASE WAS ADJOURNED SINE DIE. AGAIN THE APPEAL WAS FIXED BEFORE THE BENCH ON 31.10.2011 BY ISSUING NOTICE THROUGH SPEED POST TO THE ASSESSEE. NEITHER THE ASSESSEE NOR HER AUTHORISED REPRESENTATIVE APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT AND THE CASE WAS HEARD EX-PARTE. BUT D UE TO SOME CLARIFICATION AND ESPECIALLY EX-PARTE HEARING OF THE APPEAL, THE PRES ENT APPEAL WAS DEHEARD ON 08.11.2011 AND FIXED BEFORE THE BENCH FOR HEARING B Y ISSUING NOTICE THROUGH SPEED POST FOR TODAY I.E. 20.12.2011. IN RESPONSE TO THE SAME, NEITHER THE ASSESSEE NOR HER AUTHORISED REPRESENTATIVE APPEARED NOR FILED ANY AP PLICATION FOR ADJOURNMENT. KEEPING IN VIEW OF THE PREVIOUS CONDUCT OF THE ASSE SSEE AND THE FACTS OF THE PRESENT CASE, I AM OF THE VIEW THAT THE ASSESSEE IS NOT INT ERESTED TO PROSECUTE THE MATER IN DISPUTE. THEREFORE, THE PRESENT APPEAL IS DISMISSE D IN LIMINE WITH LIBERTY TO THE ITA NO.87/AGR/2011 A.Y. 2003-04 3 ASSESSEE THAT IF SO ADVISED CAN MOVE APPLICATION FO R RECALLING OF THIS ORDER AND THE APPEAL WILL BE DECIDED AS PER LAW. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 20.12.2011.) . SD/- (H.S. SIDHU) JUDICIAL MEMBER DATE: 20 TH DECEMBER, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT(APPEALS) CO NCERNED/D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY