Shri Khushaldas I.Tulsiyani, Surat V. The ACIT.,Cent.Circle-2, Surat

ITSSA 122/AHD/2007

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9383 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-04-2010
• Assessment Year: misc
• Appeal Filed On: 24-07-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M C
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI MUKUL SHRAWAT, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER DATE OF HEARING : 28/04/2010 DRAFTED ON: 2 8/04/2010 IT(SS)A NO.122/AHD/2007 BLOCK PERIOD : A.YS. 1990-91 TO 1999-2000 & UPTO 29/07/1999 SHRI KHUSHALDAS I.TULSIYANI ASHIRWAD BUNGLOW NO.62 & 63 DINDAYAL SOCIETY PALANPUR ROAD,SURAT VS. THE ASSTT.CIT CENTRAL CIRCLE-2 SURAT PAN/GIR NO. : AAKPT 0031 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : - NONE- RESPONDENT BY: SHRI M.C. PANDIT, SR. D.R. O R D E R PER SHRI MUKUL SHRAWAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD.CIT(APPEALS)-II AHMEDABAD DATED 20/03/2007 PASSE D FOR BLOCK PERIOD ASSESSMENT YEARS 1990-91 TO 1999-2000 & UPTO 29.07. 1999 ON THE FOLLOWING GROUNDS:- 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E THE LEARNED CIT(A) HAS ERRED IN SUSTAINING THE ADDITION OF RS.2,75,000 /- ON ACCOUNT OF UNDISCLOSED INVESTMENT OF FURNISHING OF BUNGLOW AS MADE BY THE AO BY PASSING A RECTIFICATION ORDER U/S.154 OF THE ACT, M ORE SO WHEN THE CIT(A) HIMSELF HAS STATED IN HIS ORDER DATED 29-03- 2007 THAT THE IMPUGNED ADDITION OF RS.2,75,000/- AS MADE BY THE A O CANNOT BE CONSIDERED IN RECTIFICATION PROCEEDINGS. 2. THE APPELLANT CRAVES TO ADD, AMEND, ALTER, SUB STITUTE, MODIFY ANY OR ALL THE ABOVE GROUNDS OF APPEAL. IF NECESSARY, ON THE BASIS OF SUBMISSIONS TO BE MADE AT THE TIME OF PERSONAL HEAR ING. IT(SS)A NO.122/AHD/2007 SHRI KHUSHALDAS I.TULSIYANI VS. ACIT BLOCK PERIOD : A.YS. 1990-91 TO 1999-2000 & UPTO 29/07/1999 - 2 - 2. IN THIS CASE, NOTICE FIXING THE DATE OF HEARI NG ON 28/04/2010 WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST. THIS NOTICE IS R ETURNED BACK BY THE POSTAL AUTHORITIES (AS PER EVIDENCE ON RECORD). THE ASSE SSEE HAS NOT INTIMATED CORRECT/CHANGED ADDRESS TO THE TRIBUNAL. IN VIEW OF THIS, WE HAVE NO OPTION BUT TO PRESUME THAT THE ASSESSEE IS NOT INTEREST IN PURSUING HIS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 22 3 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CI T VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN OPEN COURT ON 28 TH APRIL, 2010 SD/- SD/- ( A.N. PAHUJA ) ( MUKUL SHRAWA T ) ACCOUNTANT MEMBER JUDI CIAL MEMBER AHMEDABAD; DATED 28 /04 /2010 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RE SPONDENT 3. THE CIT CONCERNED. 4. THE LD. CIT (APPEALS)-II, AHMEDABAD 5. THE DR, AHMEDABAD BENCH. 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD