Rasika A.Khurana, Baroda V. The ACIT., Circle-9, Baroda

ITSSA 147/AHD/2007

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9382 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 20 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: 07-11-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M C
• Keywords: Unexplained cash credit

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.147/AHD/2007 BLOCK PERIOD : 1996-97 TO 25-07-2002 RASIKA A.KHURANA 32/33, EARTH TOWNSHIP AKSHAR CHOWK OLD PADRA ROAD BARODA 390 015 VS. THE ASST.COMM.OF INCOME TAX CIRECLE-2 BARODA PAN/GIR NO. : ADEPK 9919 M (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 BARODA DATED 02/08/2007 PASSED F OR BLOCK PERIOD 1996-97 TO 25/07/2002, ON THE FOLLOWING GROUNDS:- 1. THE LD. LEARNED CIT(APPEALS)-II, BARODA HAS ERR ED IN LAW AND IN FACTS IN UPHOLDING THE ACTION OF THE LD. A.O. IN TR EATING AN AMOUNT OF RS.2,00,000/- CREDITED IN THE BANK ACCOUNT BEING GI FT RECEIVED AS UNEXPLAINED CREDIT U/S.68 OF THE INCOME TAX ACT. T HE ADDITION BEING ERRONEOUS IN LAW AND IN FACTS IS PRAYED TO BE ALLOW ED AS CLAIMED. 2. THE APPELLANT CRAVES LIBERTY TO ADD, ALTER, A MEND OR DELETE ANY OR ALL THE GROUNDS OF APPEAL STATED ABOVE. 2. IN ORDER TO PROCEED IN THE MATTER, NOTICE FIXING T HE DATE OF HEARING ON 28/04/2010 WAS SERVED UPON THE ASSESSEE ON 29/03/2 010 (AS PER EVIDENCE ON RECORD). WHEN THE CASE WAS CALLED FOR HEARING, NO NE WAS PRESENT ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATIO N HAS BEEN FILED. THIS IT(SS)A NO.147/AHD/2007 RASIKA A.KHURANA VS. ACIT BLOCK PERIOD : 1996-97 TO 25/07/2002 - 2 - SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSIN G WITH THIS 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, BARODA 5. THE DR, AHMEDABAD BENCH. 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD