GURDIT SINGH,PATIALA vs. ITO, W-4, PATIALA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the appeal due to the assessee's repeated adjournments and failure to cooperate, as well as the inability of the counsel to contact the assessee for necessary details. The Tribunal noted that further adjournment would not yield any result.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. The case involved an addition of Rs 11621500/- on account of unexplained cash deposit, and the CIT(A) confirmed this addition. The assessee claimed to be an agriculturist with no other source of income except agricultural land sale.
What were the issues?
Whether the addition made by the AO and confirmed by the CIT(A) is justified, and whether the assessment proceedings are bad in law due to lack of proper inquiry and opportunity.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
आयकर अपील�य अ�धकरण, च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2009-10 बनाम Gurdit Singh, The ITO, C/o CA Ajay Kumar Jain Ward-4, SCO 80-81, 4th Floor, Patiala Sector 17-C, Chandigarh �थायी लेखा सं./PAN NO: EAZPS7248H अपीलाथ�/Appellant ��यथ�/Respondent ( Hybrid Mode ) �नधा�रती क� ओर से/Assessee by : Shri Ajay Jain, CA (Virtual) राज�व क� ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 08.01.2025 उदघोषणा क� तार�ख/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 2 2. 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 3 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.
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.
The ld. DR relied on the order of the CIT(A).
1427-Chd-2019 Gurdit Singh, Patiala 4 6. 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.
In the result, Assessee’s appeal is dismissed. Order pronounced on 16 .01.2025.
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