N.B. Surti Family Trust v. ITA Nos. 1852 to 1866 &

288 ITR 523Reported decision2007#5025 most cited

What is N.B. Surti Family Trust v. ITA Nos. 1852 to 1866 & authority for?

The Tribunal is justified in not entertaining new evidence where the assessee fails to discharge their onus and provide an explanation for not producing such evidence at a lower stage.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2013 to 2023.

Also referred to as

N.B. Surti Family Trust · new evidence · onus · lower stage · Tribunal · Assessing Officer · CIT-DR · revenue

Judgments citing N.B. Surti Family Trust v. ITA Nos. 1852 to 1866 &

ITO, Ward-2(3)(7), Surat vs. Atin Exports LLP, Surat

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 148/SRT/2020[2015-16]Status: DisposedITAT Surat31 Oct 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Atin Exports Llp, Ward 2(3)(7), 4Th Floor, Shashvat Apartmental, Vs. Surat. Pipala Sheri, Mahidharpura, Surat-395003. Pan No. Abbfa 6184 F Appellant/ Respondent Respondent/ Assessee

Section 144Section 254(1)Section 46ASection 68

…and the assessee failed to discharge their onus. To support such view, the ld. CIT-DR for the revenue relied upon the case laws which was relied by Assessing Officer in CIT Vs Ranjit Kumar Choudhary (2007) 288 ITR 179 and N.B. Surti Family Trust Vs CIT (2007) 288 ITR 523 wherein it was held that where the evidence is new and assessee could not give any explanation why such evidence was not produced at lower stage, the Tribunal was justified in not entertaining new evidence. The ld. CIT-DR for the revenue submits that books of account was not verified by Assessing Officer, therefore, the matter may be restored bac…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1866/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1865/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1864/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1863/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1862/CHNY/2016[2008-09]Status: DisposedITAT Chennai30 Aug 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1861/CHNY/2016[2007-08]Status: DisposedITAT Chennai30 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1860/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1859/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1858/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1857/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1856/CHNY/2016[2008-09]Status: DisposedITAT Chennai30 Aug 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1855/CHNY/2016[2007-08]Status: DisposedITAT Chennai30 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

Anand Palanisami, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1854/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

Anand Palanisami, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1853/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

Anand Palanisami, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1852/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…oudhury, 288 ITR 179, that of Hon’ble Allahabad High Court in the case of Bimal Kumar Anant Kumar vs. CIT 288 ITR 278 and that of Hon’ble Gujarat High Court in the case of N.B. Surti Family Trust vs. ITA Nos. 1852 to 1866 & 2062 :- 15 -: to 2063/Mds/16 CIT 288 ITR 523. He confirmed all the additions made by the ld. Assessing Officer. Aggrieved, assessees are in appeal before us. Ld. Authorised 11. Representative strongly assailing the orders of the lower authorities submitted that the assessments were completed ex-parte. According to him, Shri. Anand Palanisami who was the searched assessee, had admitted "…

Commissioner of Income Tax (Central)-I vs. M/S Russian Technology Centre (P) Ltd

The appeals are dismissed

ITA/547/2013HC Delhi15 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 153ASection 260Section 68

…s Page 5 of 13 6. The Commissioner of Income Tax (Appeals), [CIT(A)] had disallowed the additional documents and the appeal. In doing so he relied upon the decision of the Gujarat High Court in N.B. Surti Family Trust Vs. CIT [2007] 288 ITR 523 to hold that when the evidence is new and the assessee could not give any explanation as to why the additional documents could not be produced at the earlier stages, the Tribunal would be justified in sifting out of all such evidence. Hence, he declined to admit the additional evidence furnished by the assessee. The Tribunal, however, held…

Pr. CIT vs. Claridges Hotels( P) Ltd

The appeals are dismissed

ITA/601/2015HC Delhi15 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 153ASection 260Section 68

…s Page 5 of 13 6. The Commissioner of Income Tax (Appeals), [CIT(A)] had disallowed the additional documents and the appeal. In doing so he relied upon the decision of the Gujarat High Court in N.B. Surti Family Trust Vs. CIT [2007] 288 ITR 523 to hold that when the evidence is new and the assessee could not give any explanation as to why the additional documents could not be produced at the earlier stages, the Tribunal would be justified in sifting out of all such evidence. Hence, he declined to admit the additional evidence furnished by the assessee. The Tribunal, however, held…

Pr. CIT vs. Claridges Hotels( P) Ltd

The appeals are dismissed

ITA/598/2015HC Delhi15 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 153ASection 260Section 68

…s Page 5 of 13 6. The Commissioner of Income Tax (Appeals), [CIT(A)] had disallowed the additional documents and the appeal. In doing so he relied upon the decision of the Gujarat High Court in N.B. Surti Family Trust Vs. CIT [2007] 288 ITR 523 to hold that when the evidence is new and the assessee could not give any explanation as to why the additional documents could not be produced at the earlier stages, the Tribunal would be justified in sifting out of all such evidence. Hence, he declined to admit the additional evidence furnished by the assessee. The Tribunal, however, held…

Commissioner of Income Tax (Central)-I vs. M/S Russian Technology Centre(P) Ltd

The appeals are dismissed

ITA/549/2013HC Delhi15 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 153ASection 260Section 68

…s Page 5 of 13 6. The Commissioner of Income Tax (Appeals), [CIT(A)] had disallowed the additional documents and the appeal. In doing so he relied upon the decision of the Gujarat High Court in N.B. Surti Family Trust Vs. CIT [2007] 288 ITR 523 to hold that when the evidence is new and the assessee could not give any explanation as to why the additional documents could not be produced at the earlier stages, the Tribunal would be justified in sifting out of all such evidence. Hence, he declined to admit the additional evidence furnished by the assessee. The Tribunal, however, held…

N.B. Surti Family Trust v. ITA Nos. 1852 to 1866 & (288 ITR 523) — Cited in 23 Judgments | BharatTax