TRIBHAWAN KUMAR PARNAMI,GURGAON V. ITO,WARD-4(4), GURGAON

ITA 3125/DEL/2023

AI Insights

The case involves an appeal by Tribhawan Kumar Parnami against the order of the National Faceless Appeal Centre (NFAC), which arose from an earlier order by the ITO, Ward 4(4), Gurgaon. The appeal was related to the assessment year 2011-12, where the assessee's return was initially accepted but later reopened due to non-disclosure of a property sale. The ITO added Rs.2,80,47,120 to the assessee's income based on transaction statements. The assessee did not comply with notices during the reassessment proceedings and failed to provide evidence or documents during the appellate stage, leading to the dismissal of his appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470370 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Section: 148; 144; 143(3); 142(1); 143(2)

Judgement Text

"P a g e | 1 ITA No.3125/Del/2023 Tribhawan Kumar Parnami (AY: 2011-12) THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.3125/D/2023 (Assessment Years: 2011-12) Tribhawan Kumar Parnami Vinod Arora and Co. 210- 211-212, 2nd floor, Apna Bazar, Gurgaon Vs. ITO Ward- 4 (4) Gurgaon \u0001थायीलेखासं./जीआइआरसं/PAN/GIR No: PAN No.AARPP6532H Appellant .. Respondent Appellant by : None Respondent by : Sh. Amit Katoch, Sr. DR Date of Hearing 10.03.2025 Date of Pronouncement 26.03.2025 ORDER PER MADHUMITA ROY, JM The instant appeal filed by the assessee is directed against the order dated 15.09.2023 passed by the National Faceless Appeal Centre (hereinafter referred as “NFAC”) arising out of the order dated 04.12.2018 passed by the ITO, Ward 4(4), Gurgaon under Section 144/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY. 2011-12. P a g e | 2 ITA No.3125/Del/2023 Tribhawan Kumar Parnami (AY: 2011-12) 2. At the time of hearing of this appeal, none appeared on behalf of the assessee neither adjournment has been sought for. It appears from the records that the assessee never appeared before the authorities below inspite of notices being served. Notice under section 142(1) of the Act was issued but not complied. The Ld. Assessing Officer, therefore, finalised the assessment which was in turn confirmed by the Ld. CIT(A). Hence, the instant appeal before us. Thus, having no other alternative we have proceeded with the matter ex-parte. 3. The assessee filed return of income on 09.02.2012 declaring total income at Rs.7,66,730/-and the assessment whereof was completed under Section 143(3) of the Act vide order dated 18.03.2014 accepting the return filed by the assessee. Subsequently notice under Section 148 was issued on the ground that the assessee has not filed the return of income for the year under consideration. Notice under Section 144 read with section 143(2) was issued but not complied. The Ld. Assessing Officer, therefore, finalised the assessment upon making addition of Rs.2,80,47,120/- on account of alleged sale value of property for the year as per individual transactions statement as downloaded from the system for the year under consideration. 4. In fact the individual transaction statement for financial year 2010-11 downloaded from the system reveals that the assessee sold asset/ property worth Rs.28,47,120/- under the P a g e | 3 ITA No.3125/Del/2023 Tribhawan Kumar Parnami (AY: 2011-12) office of Sub Registrar Alwar Rajasthan. It was further found that the assessee had not filed return for A.Y.2011-12 and, therefore, not declared the asset/ property sold. The case was reopened for escapement of assessment of income at Rs.2847120/- which was finally added and challenged before the Ld. CIT(A). As the assessee did not appear and with the following observations the Ld. CIT(A) dismissed the appeal :- “7.1 During the appellate proceedings, the appellant was provided many opportunities as enumerated above. The appellant, for reasons best known to him has remained non- compliant. Even if, as he stated in his submission dated 10.05.2023 (supra), he was prevented from complying due to unavoidable reasons, he himself has stated that he was released from prison on 17.01.2023. He was accorded more than 90 days requested by him for submitting documents / details but he has not complied till date. No material facts have been brought on record to rebut the finding of the AO. It may be pertinent to mention here that the appeal, albeit delayed by approx. 4 months, was after all filed by the appellant during the period of his imprisonment as stated by him. It stands to logic that he would have had legal help / counsel to assist in the process of appeal. In his Statement of Facts, the appellant has stated that Return of Income for AY 2011-12 was filed on 09.02.2012 and assessment u/s 143(3) of the Act was completed on 18.03.2014. However, the appellant did not take pains to at least submit these facts before the AO in the assessment proceedings in compliance to the various notices issued by the AO. Even in the appellate stage, the appellant has not furnished any evidence or documents to corroborate his P a g e | 4 ITA No.3125/Del/2023 Tribhawan Kumar Parnami (AY: 2011-12) contention despite so much of time having elapsed from the time of filing appeal. It appears that the appellant is not interested in pursuing the appeal because no single piece of paper has been put on record to support his claim despite having been given ample opportunity. In view of the above, I have no reason to interfere with the finding of the AO. Accordingly, the addition of Rs.2,80,47,120/-is confirmed. Hence, this ground of appeal taken by the appellant is dismissed.” 5. It appears that even before the First Appellate Authority, the assessee did not furnish documents/ evidences to corroborate his contentions that he was prevented completely due to unavoidable reasons as he was released from prison on 17.01.2023 and having regard to this particular aspect of the matter, the addition confirmed by the First Appellate Authority is found to be just and proper so as not to warrant interference, particularly absence of any assistance rendered by the assessee before us. 6. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 26.03.2025. Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 26.03.2025 Rohit, PS P a g e | 5 ITA No.3125/Del/2023 Tribhawan Kumar Parnami (AY: 2011-12) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "