Shri Sureshchandra Mohanlal Patel, Surat V. The Income tax Officer,Ward-8(4), Surat

ITA 911/AHD/2011

• Counselvise Citation: 91120514 RSA 2011
• Duration Of Justice: 3 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-05-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 29-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , , , . .. . . .. . , , , , !' ! # !' ! # !' ! # !' ! # BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI T.R.MEENA, ACCOUNTANT MEMBER ./ I.T.A. NO.911/AHD/2011 ( % & '& % & '& % & '& % & '& / / / / ASSESSMENT YEAR : 2007-08) SHRI SURESHCHANDRA MOHANLAL PATEL S.Y.NO.76/3, H.NO.377 GRAM PANCHAYAT NO.238, 1 ST FLOOR SURAT % % % % / VS. THE INCOME TAX OFFICER WARD-8(4) SURAT ( !' ./)* ./ PAN/GIR NO. : ANTPP 5793 K ( (+ / // / APPELLANT ) .. ( ,-(+ / RESPONDENT ) (+ . ! / APPELLANT BY : - NONE - ,-(+ / . ! / RESPONDENT BY : SHRI O.P. BATHEJA, SR.DR %0 / ' / / / / DATE OF HEARING : 29/5/2014 12' / ' / DATE OF PRONOUNCEMENT : 30/5/14 !3 / O R D E R PER SHRI T.R. MEENA, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-V, SURAT DATED 10/12/2010. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF AP PEAL:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN M AKING ADDITION OF RS.4,10,575/- AS UNEXPLAINED CASH CREDI T U/S.68 OF THE ACT. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED CIT(A) HAS ERRED IN ITA NO.799/AHD/ 2011 M/S. BUILTAGE VS. CIT ASST.YEAR 2007-08 - 2 - CONFIRMING THE ACTION OF THE ASSESSING OFFICER I MA KING ADDITION OF RS.2,10,500/- BY TREATING AGRICULTURAL INCOME AS INCOME FROM OTHER SOURCE. 3. IT IS THEREFORE PRAYED THAT VARIOUS ADDITIONS MADE BY ASSESSING OFFICER AND CONFIRMED BY CIT(A) MAY PLEAS E BE DELETED. 4. APPELLANT CRAVES LEAVE TO ADD, ALTER OR DELETE ANY GROUND(S) EITHER BEFORE OR IN THE COURSE OF HEARING OF THE APPEAL. 2. AT THE OUTSET, IT IS SEEN FROM THE RECORD TH AT NOTICE DATED 9/5/2014 HAS BEEN ISSUED TO THE ASSESSEE BY FIXING THE DATE FOR HEARING ON 29/05/2014. HOWEVER, AT THE TIME OF HEARING, I.E. O N 29-05-2014 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY AD JOURNMENT APPLICATION. THIS SHOWS THAT THE APPELLANT-ASSESSEE IS NOT INTER ESTED IN PROSECUTING THIS APPEAL. UNDER THE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED I N PURSUING WITH HIS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRA DESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE C ASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DE LHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( ) ( .. ) !' ( MUKUL KR.SHRAWAT ) ( T.R. MEENA ) JUDICIAL MEMBER A CCOUNTANT MEMBER AHMEDABAD; DATED 30/5/2014 ..%, .%../ T.C. NAIR, SR. PS ITA NO.799/AHD/ 2011 M/S. BUILTAGE VS. CIT ASST.YEAR 2007-08 - 3 - !3 / ,4 5!4' !3 / ,4 5!4' !3 / ,4 5!4' !3 / ,4 5!4'/ COPY OF THE ORDER FORWARDED TO : 1. (+ / THE APPELLANT 2. ,-(+ / THE RESPONDENT. 3. 6 / CONCERNED CIT 4. 6() / THE CIT(A)-V,.SURAT 5. 49: ,% , , / DR, ITAT, AHMEDABAD 6. :;& <0 / GUARD FILE. !3% !3% !3% !3% / BY ORDER, -4 , //TRUE COPY // = == =/ // / ) ) ) ) ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. COPIED MATTER(DICTATION-PAD - PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29.5.14 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.30.5.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30.5.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER