TAFAJJAL HOSSAIN,AGARTALA vs. INCOME TAX OFFICER, WARD - 4, AGARTALA

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ITA 68/GTY/2017Status: DisposedITAT Guwahati13 September 2019AY 2010-112 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 found no reason to interfere with the disallowances and additions made by the lower authorities. The assessee's failure to prove the source of deposits and non-deduction of TDS were key factors.

What were the facts?

The assessee challenged lower authorities' actions regarding unexplained bank deposits, disallowance for non-deduction of TDS, and unexplained investments. The assessee failed to prove the source of impugned bank deposits during remand proceedings.

What were the issues?

Whether unexplained bank deposits and investments are to be treated as unexplained cash credits and unexplained investments, respectively. Whether disallowance under Section 40(a)(ia) is justified for non-deduction of TDS.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 195,Section 69C,Section 69,Section 194-I

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Before: Shri S.S.Godara & Dr. A.L. Saini

आयकर अपील�य अधीकरण, खंङपीठ गुवाहाट� , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member

ITA No.68/Gau/2017 Assessment Year :2010-11 Tafajjal Hossain V/s. Income Tax Officer S/o Kanu Miah, Ward-4, Agartala Prabhurampur, Bishalgarh, Dist. Sespahijala, Tripura- 799102 [PAN No ABUPH 8863 K] .. अपीलाथ� /Appellant ��यथ�/Respondent None अपीलाथ� क� ओर से/By Appellant Shri Rabindro Singh, JCIT-DR ��यथ� क� ओर से/By Respondent 04-07-2019 सुनवाई क� तार�ख/Date of Hearing 13-09-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER BENCH:- This assessee’s appeal for assessment year 2010-11 arises against the Commissioner of Income Tax (Appeals)-Shillong’s order dated 10.02.2017 passed in case No.AGT-13/2013-14, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. The registry has already sent RPAD notice for today’s hearing. We therefore proceeded ex parte against the assessee.

2.

We have gone through the assessee’s three folded substantive grounds and perused the case file with the assistance of Shri Singh.

ITA No.68/Gau/2017 A.Y. 2010-11 Tafajjal Hosain Vs. ITO Wd-4, AGT Page 2 3. The assessee has pleaded the three folded grievances challenging correctness of lower authorities action treating unexplained bank deposits of Rs.1,30,01,350/- as unexplained cash credits u/s40(a)(ia) r.w.s. 195 disallowance of Rs.58,39,981/- and 69C addition(s) involving figures of Rs.26,239/- and Rs.11.60 lac; respectively. Case file indicates that the assessee had failed to prove the source of impugned unaccounted undisclosed bank deposits during the remand proceedings in the lower appeal. It has come on record that he had also not deducted TDS u/s. 194-I of the Act inviting sec. 40(a)(ia) disallowance. The factual position is not different regarding third issue of unexplained investments u/s 69 of the Act. We therefore find no reason to interfere with any of these three disallowances / additions. The same stood confirmed accordingly. 4. This assessee’s appeal is dismissed. Order pronounced in accordance with Rule 34(3) of the ITAT Rules by putting on Notice Board on 13/09/2019 Sd/- Sd/- (लेखा सद#य) (%या&यक सद#य) ( A.L.Saini) (S.S.Godara) (Accountant Member) (Judicial Member) Guwahati, *Dkp 'दनांकः- 13/09/2019 गूवाहाठ� । आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant- Tafajjal Hossain, S/o Sri Kanu Miah, Prabhurampur, Bishalgarh, Dist. Sepahijala, Tripura-799102 2. ��यथ�/Respondent-Income Tax Officer, Ward-4, Agartala, Tripura 3. संबं2धत आयकर आयु3त गृवाहाठ8 / Concerned CIT Guwahati 4. आयकर आयु3त- अपील / CIT (A) Guwahati 5. ;वभागीय �&त&न2ध, आयकर अपील�य अ2धकरण, गूवाहाठ8 खंङपीठ / DR, ITAT, Guwahati 6. गाडA फाइल / Guard file. By order/आदेश से, /True Copy/ Sr. Private Secretary (on tour) आयकर अपील�य अ2धकरण, गूवाहाठ� ।

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