Halimaben Jamalbhai Momin, Ahmedabad V. The ACIT.,Circle-6, Ahmedabad

ITSSA 693/AHD/2010

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9430 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 17-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T P KRISHNA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER IT(SS) NO. 692/AHD/2010 SHRI MOHMADBHAI JAMALBHAI MOMIN, VILLAGE-SANATHAL, TALUKA-SANAND AHMEDABAD. PAN: AAPFM 6568E VS ACIT, CIRCLE-6, AHMEDABAD. (ASSESSEE) (REVENUE) IT(SS) NO. 693/AHD/2010 HALIMABEN JAMALBHAI MOMIN VILLAGE-SANATHAL, TALUKA-SANAND AHMEDABAD. PAN: AAPFM 6568E VS ACIT, CIRCLE-6, AHMEDABAD. (ASSESSEE) (REVENUE) IT(SS) NO. 694/AHD/2010 SHRI ABDULBHAI JAMALBHAI MOMIN VILLAGE-SANATHAL, TALUKA-SANAND AHMEDABAD. PAN: AAPFM 6568E VS ACIT, CIRCLE-6, AHMEDABAD. (ASSESSEE) (REVENUE) REVENUE BY : SHRI T.P KRISHNA KUMAR, CIT-D.R. ASSESSEE(S) BY : NONE / // / DATE OF HEARING : 01/08/2013 / DATE OF PRONOUNCEMENT: 23/08/2013 IT(SS) NO.692, 693, 694/AHD/2013 A.Y. 2006-07 - 2 - / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THESE THREE APPEALS HAVE BEEN FILED BY THE RESPECT IVE APPELLANTS ARISING FROM A COMMON ORDER OF LEARNED C IT(A)-XVI, AHMEDABAD, DATED 15 TH OF JUNE, 2010. A SEARCH U/S.132 WAS CONDUCTED ON QUERESHI GROUP ON 14 TH OF AUGUST, 2006. ON THE BASIS OF THE INCRIMINATING MATERIAL, VIDE SEPARATE THREE ORDERS DATED 30 TH OF OCTOBER, 2009 PASSED U/S. 153C R.W.S 144 OF THE IT ACT, ADDITIONS HAVE BEEN MADE OF RS.6,00,000/- UPON EACH OF PRESENT THREE ASSESEES, NAMELY, MOHMADBHAI JAMALBHA I MOMIN, HALIMUBEN JAMALBHAI MOMIN AND ABULBHAI JAMALBHAI MO MIN. 2. WHEN THE MATTER WAS CARRIED BEFORE THE FIRST APP ELLATE AUTHORITY, LEARNED CIT(A) HAS CONSIDERED THE VALUAT ION REPORT AND GRANTED PART RELIEF. AGAINST THAT ORDER OF THE LEARNED CIT(A) THESE APPELLANTS ARE NOW IN APPEAL BEFORE US. 3. AT THE OUTSET, WE HAVE NOTED THAT THE REGISTRY H AD RAISED AN OBJECTION THAT THE ORIGINAL CHALLAN OF FILING FEES WAS NOT FILED BY THE ASSESSEE ALONG WITH THE APPEAL MEMO. THE ASSESS EE HAS SO FAR NOT REMOVED THIS DEFECT. WE HAVE ALSO NOTED THAT EA RLIER, THESE APPEALS WERE FIXED FOR HEARING BUT NONE HAS REPRESE NTED THESE APPEALS. AT PRESENT, THESE APPEALS WERE FIXED FOR H EARING ON 1 ST OF AUGUST, 2013 BY A NOTICE OF HEARING DATED 4 TH OF JULY, 2013 WHICH WAS SERVED ON THE ASSESSEE AS PER THE ACKNOWLEDGEME NT DUE PLACED ON RECORD. HOWEVER, AGAIN THESE APPEALS REMA INED IT(SS) NO.692, 693, 694/AHD/2013 A.Y. 2006-07 - 3 - UNREPRESENTED. IT APPEARS THAT THESE APPELLANTS ARE NOT SERIOUS IN CONTESTING THESE APPEALS. UNDER THESE CIRCUMSTANCES , WE HAVE NO OPTION EXCEPT TO DISMISS THESE THREE APPEALS SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE APPEALS. THEREFORE , IN VIEW OF THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT RENDE RED IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (199 7) 223 ITR 480 (M.P.) AND OF HONBLE DELHI TRIBUNAL DECISION I N THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DEL HI), WE DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE. SD/- SD/- (T.R. MEENA ) (MUKUL KR . SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD; DATED 23/08/2013 PRABHAT KR. KESARWANI, SR. P.S. TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. #$#% ' '& / CONCERNED CIT 4. ' '&() / THE CIT(A)-III, AHMEDABAD 5. )*' %, ' ' % , ,-$ / DR, ITAT, AHMEDABAD 6. *./ 0 / GUARD FILE. / BY ORDER, 1 11 1/ // /,' #2 ,' #2 ,' #2 ,' #2 ( DY./ASSTT.REGISTRAR) ' ' % ' ' % ' ' % ' ' % , , , , ,-$ ,-$ ,-$ ,-$ / ITAT, AHMEDABAD