VIJAYNARAYAN RAMESHKUMAR JAJU,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD

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ITSSA 377/AHD/2019Status: DisposedITAT Ahmedabad28 June 2024AY 2012-134 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that it must proceed with the appeals based on the available records due to the absence of the assessee and their representative, despite numerous opportunities and adjournments. The Tribunal noted that the NCLT order concerning insolvency proceedings was in respect of a personal guarantee for a corporate debt and did not preclude the ITAT from continuing its proceedings. The Tribunal found no fresh evidence or arguments from the assessee to counter the findings of the lower authorities, which had confirmed the additions made by the Assessing Officer on account of unexplained cash transactions. The conduct of the assessee in not appearing further supported the conclusion that they were not interested in pursuing the appeals. Therefore, the Tribunal found no merit in the appeals and dismissed them. No issue was expressly left undecided.

What were the facts?

The assessee, Shri Vijaynarayan Rameshkumar Jaju, filed three appeals before the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, against the orders of the Commissioner of Income Tax (Appeals)-11, Ahmedabad. The appeals challenged confirmations of additions made by the Assessing Officer (AO) for Assessment Years (AYs) 2011-12, 2012-13, and 2014-15. The additions were on account of unexplained cash transactions of Rs. 1,50,00,000/- for AY 2011-12, Rs. 35,00,000/- for AY 2012-13, and Rs. 17,28,800/- in respect of cash seized from the assessee's residential premises for AY 2014-15. The AO's orders for AYs 2011-12 and 2012-13 were passed under section 143(3) r.w.s. 153A of the Income Tax Act, 1961, while the order for AY 2014-15 was passed under section 143(3) r.w.s. 153B(1)(b). The assessee did not appear for hearings despite numerous adjournments, and notices were returned unserved.

What were the issues?

1. Whether the ITAT should proceed with the appeals in the absence of the assessee and their authorized representative, despite multiple adjournments and unserved notices, based on the available record? (Question of procedure and fact) Assessee's Contention: The assessee did not present any arguments or contentions before the Tribunal. The judgment notes that an order from the National Company Law Tribunal (NCLT) regarding insolvency proceedings was filed, indicating a moratorium on debt, but the Tribunal observed this pertained to a personal guarantee for a corporate debt and did not halt the ITAT proceedings. Revenue's Contention: The Revenue, represented by Dr. Darsi Suman Ratnam, CIT-DR, did not present any specific arguments recorded in the judgment. However, the Tribunal proceeded based on the records and the findings of the lower authorities.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 153B(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ D ” BENCH, AHMEDABAD

Before: SHRI T.R. SENTHIL KUMAR & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER

Hearing: 26/06/2024Pronounced: 28/06/2024

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त ( अपील ) / The CIT(A)-11, Ahmedabad 5. �वभागीय ��त�न�ध , आयकर अपील�य अ�धकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड� फाईल /Guard file.

आदेशानुसार/ BY ORDER,

स�या�पत ��त //True Copy//

सहायक पंजीकार (Asstt. Registrar) आयकर अपील�य अ�धकरण, ITAT, Ahmedabad

1.

Date of dictation (word processed by Hon’ble AM in his laptop) : 27.6 .2024 2. Date on which the typed draft is placed before the 27.6 .2024 : Dictating Member. 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating : Member for pronouncement. 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the : 28.6.24 Sr.P.S./P.S. 7. Date on which the file goes to the Bench Clerk. : 28.6.24 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar : for signature on the order. 10. Date of Despatch of the Order :

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