SUBHASH CHAND,ROORKEE V. ITO, WARD- 1(3)(5), ROORKEE

ITA 5035/DEL/2018

AI Insights

The case involves Subhash Chand, the appellant, who contested the addition of Rs. 33,16,257 to his capital gains for the assessment year 2014-15. This addition was initially made by the AO and upheld by the CIT(A). The appellant failed to appear in multiple hearings, leading the Tribunal to proceed ex-parte. The Tribunal noted the appellant's repeated adjournments and non-responsiveness, which contributed to the dismissal of his appeal. The core issue was the unexplained addition to the capital account, which the appellant could not substantiate or explain satisfactorily.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 26099 (ITAT-DEHRADUN)
• Duration Of Justice: 6 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-11-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 18-07-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘DB’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.5035/Del/2018 Assessment Year: 2014-15 Subhash Chand, Khasra No. 1028, Salempur, Rajputana Industrial Estate, Roorkee, Uttarakhand Vs. ITO, Ward-1(3)(5), Roorkee PAN :AQMPC2576K (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals), [in short, the “CIT(A)”] Haldwani’s order dated 27.03.2018 passed in case no. 10137(DDN)/CIT(A)/HLD/2016-17 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 19.11.2024 Date of pronouncement 27.11.2024 ITA No.5035/Del/2018 2 | P a g e 2. Case called twice. None appears at the behest of the assessee. He had not appeared on the earlier occasions as well. We thus proceed ex-parte against him. 3. At this stage, the Revenue invited our attention to assessment findings dated 20.12.2016 making addition of Rs.33,16,257/- representing amount directly credited in his capital gain as upheld by the learned CIT(A) as follows: “4. As mentioned in para 1 of this order, the Appellant has been taking adjournment again and again. Even on 14.03.2018 an adjournment was sought by the AR of the Appellant and the hearing was adjourned to 19.03.2018, however on this date there was no response. Again, a fresh Notice was issued to the Appellant and hearing fixed for 26.03.2018 but again there was no response. Further there is delay in filing of the Appeal of 05 days and no justification for the delay has been submitted, therefore, the Appeal is out of time allowed u/s 249(2) and is held to be invalid. Even on merits of the addition on account of unexplained addition to the Capital account of Rs. 33,16,257/- has been made in assessment by the AO on the grounds that the amount shown as sales of M/s Rose Water Pump could not have been transferred to his Capital account. Therefore, from the facts mentioned in the Assessment order, the same found to be justified and no submissions or evidences have been filed to controvert this finding of the A.O. Accordingly the addition of Rs.33,16,257/- assessed by the AO, the is held to be justified and the Appeal is dismissed.” 4. There is no material in the case file, which could lead us to a different conclusion than that arrived at by the learned lower appellate authorities as the assessee has failed to rebut the impugned sum credited in his capital account. His instant sole substantive ground fails therefore. ITA No.5035/Del/2018 3 | P a g e 4. This assessee’s appeal is dismissed. Order pronounced in the open court on 27th November, 2024 Sd/- Sd/- (PRADIP KUMAR KEDIA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27th November, 2024. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "