SUNI DAVIS THAKOLKKARAN,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT, SURAT
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आयकर अपीलीय अिधकरण, सुरत �ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.548/SRT/2023 (AY 2011-12) (Hearing in Physical Court) Suni Davis Thakolkkaran Income Tax Officer, Ward- A-35, Narayan Park, Hazira 2(3)(6), Surat, 4th Floor, Vs Main Road, Ichhapore, Surat- Aayakar Bhavan, Anavil 394510 Business Centre, Adajan- PAN : ADHPT 7419 G Hazira Road, Surat-395009 अपीलाथ�/Appellant ��थ� /Respondent
िनधा�रती की ओर से /Assessee by None राज� की ओर से /Revenue by Shri Vinod Kumar, Sr-DR अपील पंजीकरण/Appeal instituted on 09.08.2023 सुनवाई की तारीख/Date of hearing 29.12.2023 उद्घोषणा की तारीख/Date of 29.12.2023 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as ‘NFAC/Ld. PCIT’] dated 14.06.2023 for assessment year 2011-12, which in turn arises out of assessment order passed by Assessing Officer passed assessment order under section 143(1) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 30.11.2018. The assessee has raised the following grounds of appeal:- “1. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law and in facts in passing the appellate order ex pare without affording the opportunity of hearing. It is therefore prayed that the appellate order passed by ethe CIT(A) be quashed on the ground of principles of natural justice and fairness.
ITA No.548/SRT/2023 (A.Y 11-12) Suni Davis Thakolkkaran
That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law and in facts in confirming the action of the Ld.AO of initiating the re-assessment proceedings u/s 147 r.w.s. 148 of the Act. 3. On the facts and circumstances of the case, the Ld. CIT(A) has erred in law and in facts in confirming the action of the Ld.AO of making addition to the tune of Rs.88,66,961/- on the ground of unexplained credits in bank account of the appellant. 4. Your appellant craves liberty to add, alter, amend or delete any or all the grounds of appeal stated above.” 2. Brief facts of the case are that assessee is an individual filed his return of income for assessment year 2011-12 declaring income of Rs.2.40 lakh. Subsequently return of assessee was processed on 31.03.2012 and accepted. Thereafter, the case was re-opened on the basis of information of DDIT(Inv.), Surat that assessee maintained bank account in Citi Bank, Ghod Dod Branch, Surat and carried out transaction in the name of M/s Litty Hire Co. On the basis of such information, the Assessing Officer was of the view that assessee was indulging in regular transaction in his bank account and not disclosed such income, in his returned income. The assessee disclosed income from “salary” and “house property” in his returned income. Notice under section 131 was issued upon the assessee on 14.12.2017, which was not responded by assessee. The Assessing Officer after recording reasons that income of assessee to the extent of credit in the bank account at Rs.88,66,961/- has escaped assessment. Further Notice under section 148 was issued to the assessee. The assessee in response filed return of income on 09.05.2018 declaring same income as declared initially. The Assessing Officer proceeded for re- 2
ITA No.548/SRT/2023 (A.Y 11-12) Suni Davis Thakolkkaran
assessment. The assessing officer in para-8 of assessment order recorded that six notices were served to the assessee to furnish details to substantiate the transaction in his bank account. The Assessing Officer noted that despite giving sufficient opportunities, the assessee neither field any reply nor shown any reasonable and sufficient explanation about such transaction in his bank account. The Assessing Officer thereby added entire credit entries of Rs.88,66,961/- in the income of assessee in assessment order dated 30.11.2018. Aggrieved by the order of Assessing Officer, assessee filed appeal before Ld.CIT(A). The appeal of assessee migrated before NFAC/Ld.CIT(A). Before NFAC/Ld.CIT(A) again assessee has not filed any response despite granting four opportunities to the assessee. The NFAC/Ld.CIT(A) on the basis of materials available on record and considering facts of the case upheld the validity of re-opening as well as addition on merit, by its speaking order. 3. Further aggrieved the assessee has filed present appeal before the Tribunal. Notice of appeal hearing was served on the assessee on three occasions, by way of email as well as by registered post with acknowledgment due (RPAD). The notice sent through RPAD is returned back with the remarks by Postal Authority “no such person on the address given”. Today (29.12.2023) neither the assessee nor his representative has to come to attend the hearing. Therefore, we left no option except to decide matter on the basis of materials available on record and on hearing the submission of Ld. Senior
ITA No.548/SRT/2023 (A.Y 11-12) Suni Davis Thakolkkaran
Departmental Representative (Ld. Sr-DR). The Ld. Sr-DR submits that assessee has shown his income from salary and house property though assessee was maintaining bank account and credit entries with M/s Litty Hire Co. The assessee has not filed any explanation or evidences to substantiate the credit entries in his bank account. In absence of any details, lower authorities have no option except to make addition on such entries in the bank account of assessee. 4. We have considered the submission of Ld. Sr-DR of the Revenue and perused the materials available on record. We find that case of assessee was re-opened on the basis of information of Investigation Wing that assessee has maintained bank account with Citi Bank, Ghod Dod Branch, Surat in the name of M/s Litty Hire Co. The Assessing Officer after recording reasons of re-opening proceeded for re-assessment. During assessment, the Assessing Office granted sufficient opportunities to the assessee, but the assessee failed o substantiate the cash/ credit entry in his bank account. Before NFAC/Ld.CIT(A) the assessee filed detailed statement of fact. In the statement of fact, the assessee has not explained the nature and source of credit despite having opportunities to explain such credit entries. Again before us neither assessee has come forward nor appointed any Authorized Representative to explain the fact. In absence of evidence and submissions on record, we have no option but to accept the action of the lower authorities on the validity of re-
ITA No.548/SRT/2023 (A.Y 11-12) Suni Davis Thakolkkaran
opening as well as addition on merit. Thus, the ground of assessee’s appeal are dismissed. 5. In the result, appeal of assessee is dismissed. Order pronounced in the open court on 29/12/2023. Sd/- Sd/- (Dr ARJUN LAL SAINI) (PAWAN SINGH) [लेखा सद�/ACCOUNTANT MEMBR] [�ाियक सद� JUDICIAL MEMBER] Surat, Dated: 29/12/2022 Dkp. Out Sourcing Sr.P.S Copy to: 1. Appellant- 2. Respondent- 3. PCIT 4. DR 5. Guard File True copy/ By order // True Copy // Sr.P.S./Assistant Registrar, ITAT, Surat
