GURDIT SINGH,PATIALA vs. ITO, W-4, PATIALA
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘A’, CHANDIGARH
BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 1427/CHD/2019
Ǔनधा[रण वष[ / Assessment Year : 2009-10
Gurdit Singh,
C/o CA Ajay Kumar Jain
SCO 80-81, 4th Floor,
Sector 17-C, Chandigarh
बनाम
The ITO,
Ward-4,
Patiala
èथायी लेखा सं./PAN NO: EAZPS7248H
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Hybrid Mode )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ajay Jain, CA (Virtual)
राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR
सुनवाई कȧ तारȣख/Date of Hearing
:
08.01.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
16.01.2025
आदेश/Order
Per Krinwant Sahay, AM :
Appeal in this case has been filed by the assessee against the order dated 20.08.2019 of ld. CIT(A), Patiala [hereinafter referred to as ‘CIT(A)’] for the Assessment Years 2009-10. 1427-Chd-2019
Gurdit Singh, Patiala
Grounds of appeal are as under:- 1. That the Id CIT(A) has wrongly confined the addition of Rs 11621500/- on account of un explained cash deposit in Bank account of appellant without appreciating the fact that the appellant is agriculturist and having no other source of income except sale of agricultural land & agricultural income. 2. That the Id CIT(A) has wrongly confirmed the action of assessing officer who framed the assessment without making enquiry from the buyers of agricultural land of appellant and without affording the reasonable opportunity of being heard in person to appellant. 3. That the Id AO has wrongly invoked the provisions of section 147/148 of Income Tax Act simply on the basis of information received by AIR & therefore the entire assessment proceedings is bad in law & deserves to be quashed. 4. That the order of assessing officer is bad in law and entire addition has been made without making proper enquiry & therefore it is prayed that the order passed under section 143(3) /147 be cancelled.
In this case since the filing of the appeal the Counsel of the Assessee has always being taking adjournments. When the case came up for hearing on 6.1.2025, again the Counsel of the 1427-Chd-2019 Gurdit Singh, Patiala
Assessee filed an application for adjournment. It was pointed out by the Bench that it was a 36th occasion that this appeal was listed for hearing on Board but the Assessee never cooperated with the Tribunal. It was categorically brought on record that the last and final opportunity was being given to the Assessee adjourning the case on 37th time for 8.1.20025. On that day, the Counsel of the Assessee Shri Ajay Jain appeared through virtual hearing and submitted before the Bench that the Assessee is living in a foreign country and he does not have even his contact number. The Bench asked him to file details so that the matter may be decided on merit but the Counsel of the Assessee again submitted that he does not have any details reading this case with him and is totally dependent on the Assessee in order to get details to file the same before the Bench.
4. At the same time when he was asked to contact the Assessee in order to get details, he submitted that he is not having any contact number or address of the Assessee who is living in a foreign country.
5. The ld. DR relied on the order of the CIT(A).
1427-Chd-2019
Gurdit Singh, Patiala
We have heard the parties. At this juncture, it was decided that giving further adjournment in this case would not get any result. Therefore, the appeal of the Assessee is dismissed for non-submission of any report / relevant documents as well inability of the Counsel of the Assessee to contact him for details etc. Accordingly, appeal of the Assessee stands dismissed. 7. In the result, Assessee’s appeal is dismissed. Order pronounced on 16 .01.2025. ( RAJPAL YADAV ) Accountant Member “आर.के.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order,
सहायक पंजीकार/