Ssmt. Hemangini D Dalal, Ahmedabad V. The Income Tax Officer Wd. 3(3), Ahmedabad

ITA 946/AHD/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2327 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-01-2011
• Assessment Year: 1993-1994
• Appeal Filed On: 30-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER DATE OF HEARING : 06/01/2011 DRAFTED ON: 1 1/1/2011 ITA NO.946/AHD/2009 ASSESSMENT YEAR : 1993-94 SMT. HEMANGINI D.DALAL 27, TAPOVAN SOCIETY AMBAWADI AHMEDABAD VS. THE INCOME TAX OFFICER WARD-3(3) AHMEDABAD PAN/GIR NO. : AGIPD 2649 E ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI S. N. DIVATIA RESPONDENT BY: SHRI RAJDEEP SINGH, SR. D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE W HICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-VII, AHMEDAB AD DATED 25/11/2008. THE ASSESSEE HAS RAISED THE GROUND AS UNDER: 1. THE LD. A. O. ERRED IN LAW AND ON FACTS IN HOLDING THE ADDITION OF RS.3,67,500/- BEING CASH CREDIT IN THE BANK ACCO UNT AND NOT TAXING THE PEAK THEREOF AND ALSO ERRED IN CHARGING INTEREST UNDER SECTIONS 234A, B AND C OF THE ACT. THIS ACT OF THE A.O. IS QUITE ILLEGAL AND AGAINST LAW, REQUIRED TO BE DELET ED. 2. FACTS IN BRIEF AS EMERGED FROM THE CORRESPONDING ASSESSMENT ORDER PASSED U/S.143(3) R.W.S. 147 OF THE I.T. ACT, 1961 DATED 26/11/2007 WERE THAT THE APPELLANT IN HER INDIVIDUAL CAPACIT Y IS STATED TO BE WORKING ITA NO .946/AHD/2009 SMT. HEMANGINI D.DALAL VS. ITO ASST.YEAR - 1993-94 - 2 - AS SHARE BROKER. UNDISPUTEDLY, SEVERAL NOTICES HA VE BEEN ISSUED DURING THE COURSE OF ASSESSMENT PROCEEDINGS WHICH WERE REM AINED UNCOMPLIED. IN RESPECT OF THE ABOVE GROUND, THE OBSERVATION OF THE ASSESSING OFFICER WAS UNDER:- 6. THE ASSESSEE IS HAVING BANK A/C. NO.119137 WI TH THE CENTRAL BANK OF INDIA GANDHI ROAD BRANCH, AHMEDABAD . DURING THE ACCOUNTING YEAR, SHE HAS DEPOSITED SUM OF RS.3 ,73,022/-. THE ASSESSEE IS NON CO-OPERATIVE AND HAS NEITHER FILED RETURN OF INCOME NOR HAVE ATTENDED THE ASSESSMENT PROCEEDING TO EXPL AIN HER INSPITE OF VARIOUS OPPORTUNITY GIVEN TO HER. IN THE CIRCUM STANCES, THE ASSESSEE FAILED TO EXPLAIN ABOUT THE NATURE AND SOU RCE OF DEPOSIT OF MONEY IN BANK. ACCORDINGLY, THE AMOUNT OF RS.3,73, 022/- DEPOSITED IN BANK A/C. IS TREATED UNEXPLAINED AND T AXED AS INCOME OF THE ASSESSEE U/S.69A OF THE I.T.ACT. 3. THE MATTER WAS CARRIED BEFORE THE FIRST APPELLAT E AUTHORITY AND THE LEARNED CIT(APPEALS) HAS PROCEEDED EX-PARTE BECAUSE NO ONE HAS ATTENDED EVEN DURING THE FIRST APPELLATE PROCEEDING S AS IS EVIDENT BY THE OBSERVATIONS OF THE LEARNED CIT(APPEALS); REPRODUCE D BELOW:- 3. THE APPELLANT WAS GIVEN AN OPPORTUNITY OF HEAR ING ON 24/11/2008 BY THIS OFFICE FOR WHICH THERE IS NO RES PONSE FROM THE APPELLANT. IT MAY BE FURTHER SEEN THAT THE APPELL ANT HAD MADE DEPOSITS IN BANK ACCOUNT AS MENTIONED ABOVE AND THE RE IS NO EXPLANATION FORTHCOMING EITHER BEFORE THE A.O. OR D URING THE APPEAL PROCEEDINGS. THEREFORE, HAVING CONSIDERED T HE FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE VIEW THAT TH E ADDITION MADE BY THE A.O. HAS TO BE CONFIRMED. ACCORDINGLY, THE ADDITION MADE BY THE A.O. AT RS.3,67,500/- IS CONFIRMED AND APPEA L FILED BY THE ASSESSEE IS DISMISSED. 4. WITH THIS BRIEF BACKGROUND, ONCE IT IS EVIDENT F ROM THE PARAGRAPHS REPRODUCED HEREINABOVE THAT THE ASSESSEE REMAINED N ON CO-OPERATIVE ITA NO .946/AHD/2009 SMT. HEMANGINI D.DALAL VS. ITO ASST.YEAR - 1993-94 - 3 - BEFORE THE LOWER AUTHORITIES, HENCE, AT THIS SECOND STAGE OF APPEAL THE APPELLANT HAS NO JUSTIFIABLE RIGHT TO CONTEST FOR W HICH REQUISITE INFORMATION AND EVIDENCES WERE NOT ON RECORD. ONC E THE ASSESSEE HAS FAILED TO EXPLAIN THE SOURCE AND CAPACITY WHICH WAS FOUND CREDITED IN HER BANK ACCOUNT WITH CENTRAL BANK OF INDIA, THEREFORE, THE ASSESSING OFFICER HAD NO OPTION BUT TO ASSESS THE SAME BY INVOKING TH E PROVISIONS OF SECTION 69A OF THE I.T.ACT, 1961. RESULTANTLY, WE HEREBY CONFIRM THE FINDINGS OF THE REVENUE AUTHORITIES AND DISMISS THI S GROUND. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 13/ 1 /2011 SD/- SD/- ( A.N. PAHUJA ) ( MU KUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBE R AHMEDABAD; DATED / /2011 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-VII, AHMEDABAD 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD ITA NO .946/AHD/2009 SMT. HEMANGINI D.DALAL VS. ITO ASST.YEAR - 1993-94 - 4 - 1. DATE OF DICTATION..10/1/2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11/1/2011 OTHER MEMBER 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 THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S13.1.11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.1.11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER