MANOJ KUMAR PATODIA,KOLKATA vs. DCIT, CEN. CIR. 4(2), KOLKATA

Brief facts of the case are that the ld. Assessing Officer got information that the assessee had operated Bank Account in Switzerland with the HSBC Bank. He reopened the assessment. During the course of Assessment Year: 2006-2007 Manoj Kumar Patodia scrutiny assessment, ld. Assessing Officer found that out of the details transmitted to him, it cannot be determined whether any transaction has undertaken by the assessee or not, because the details of transactions were not transmitted to him. In other words, Department was unable to lay its hand on any of the information related to the assessee. Accordingly ld. Assessing Officer did not make any addition, rather he assessed the total income at Rs.23,60,380/-, which is the same income disclosed by the assessee in his return. The assessee is only challenging reopening of assessment on the strength that no information was possessed by the ld. A.O. to believe that income has escaped assessment.

On due consideration of the above facts and circumstances, we do not wish to indulge in an academic exercise. Neither the assessee has put any appearance before the Tribunal nor dismissal of this appeal is going to affect the assessee in any manner including financial liabilities. The assessee has been litigating without any specific grievance. The ld. Assessing Officer had some information. He reopened the assessment. However, thereafter he found that nothing can be added in the hands of assessee on account of income escaped assessment. He accepted the return filed by the assessee and did not make any addition. In such a situation, adjudication of the grounds raised by the assessee, i.e. challenging the reopening of assessment, is just an academic exercise and we do not intend to indulge such exercise in the absence of any paper book and other details submitted by the assessee. Accordingly the appeal of the assessee is dismissed.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on August 2, 2022. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 2nd day of August, 2022 Assessment Year: 2006-2007 Manoj Kumar Patodia Copies to : (1) Manoj Kumar Patodia, 170, Mahatma Gandhi Road, Burrabazar, Kolkata-700007

(2) Deputy Commissioner of Income Tax, Central Circle-4(2), Kolkata, 110, Shanti Pally, 5th Floor, Aayakar Bhawan Poorva, Kolkata-700107