SANGPPA G. DARIGOL,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, SOLAPUR

ITA 1377/PUN/2018Status: DisposedITAT Pune12 December 2022AY 2001-024 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 upheld the CIT(A)'s order, stating that the assessee failed to discharge the onus of proving the genuineness of creditors. The assessee was provided opportunities for cross-examination and rebuttal, which were not utilized effectively.

What were the facts?

The assessee's appeal against the CIT(A)'s order confirming additions to income was dismissed by the ITAT. The primary issue revolved around the genuineness of certain creditors, which the assessee failed to prove.

What were the issues?

The key issues were the genuineness of creditors and whether the assessee was provided adequate opportunity for cross-examination and rebuttal of material collected by the AO.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Respondent: Shri Ramnath P Murkunde – DR

Hearing: 05/12/2022Pronounced: 12/12/2022

ORDER

PER DR. DIPAK P. RIPOTE, AM:

This is an appeal filed by the Assessee against the order of the ld.Commissioner of Income Tax(Appeal)-9, Pune dated 15.05.2018 emanating from the order of the Assessing Officer under section 143(3) dated 24.11.2006. The grounds of appeal

by the assessee are as under : “1. Ld CIT Appeal 9 Pune has erred in dismissing appeal and confirming additions to the total income of Rs. 5,31,377/- without appreciating facts of the case in proper perspective.

2. The Ld. CIT Appeal has further erred in hodling that assessee was given opportunity of cross examination in assessmeent and remand proceedings.

3. The Ld CIT Appeal has erred in confirming the addition on the material collected behind the back of the assessee in independent enquries by AO without giving opportunity of cross examination/ rebutal.

A.Y. 2001-02 Sangppa G. Darigol [A]

The appellant craves leave to add, amend, modify ,alter, revise, substitute, delete any or all grounds of appeal

, if deemed necessary at the time of hearing of the appeal.

5. The appellant craves leave to produce such further evidence as and when occasion demands.”

None appeared for the assessee. It was observed that on 25.11.2022 and 07.07.2022 also the case was adjourned, because none appeared for the assessee. Since no one has appeared for the assessee, we heard ld.Departmental Representative(ld.DR) for the Revenue and are deciding the case as ex-parte. 2. The issue has been discussed by the ld.CIT(A) as under:

A.Y. 2001-02 Sangppa G. Darigol [A] A.Y. 2001-02 Sangppa G. Darigol [A]

Thus, the issue was genuineness of the creditors. The assessee has not filed any documents before us to prove the genuineness of the creditors. The Assessing Officer(AO) had carried independent enquiries to prove that the creditors were not genuine. During the appeal proceedings before the ld.CIT(A), the assessee filed certain submissions and Remand Report was called-for from the AO. The copy of the Remand Report was provided to the assessee. Therefore, assessee had been given opportunity to rebut. However, the assessee failed to rebut. The onus is on the assessee to prove genuineness of the creditors. In this case, the assessee failed to prove the same, therefore, order of the ld.CIT(A) is upheld, accordingly, grounds of appeal

of the assessee are dismissed.

4. In the result, appeal of the Assessee is Dismissed. Order pronounced in the open Court on 12th December, 2022.

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