Shri Bipinchandra R.Desai, Daman v. The CIT,, Valsad

ITA 1474/AHD/2011 | 1996-1997
Pronouncement Date: 30-09-2016 | Result: Dismissed

Appeal Details

RSA Number 147420514 RSA 2011
Assessee PAN ACEPD4352J
Bench Ahmedabad
Appeal Number ITA 1474/AHD/2011
Duration Of Justice 5 year(s) 4 month(s) 5 day(s)
Appellant Shri Bipinchandra R.Desai, Daman
Respondent The CIT,, Valsad
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 30-09-2016
Date Of Final Hearing 19-09-2016
Next Hearing Date 19-09-2016
Assessment Year 1996-1997
Appeal Filed On 25-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE SHRI S.S. GODARA JM & SHRI MANISH BORAD AM. ITA NO. 1474/AHD/2011 ASST. YEAR: 1996-97 BIPINCHANDRA R. DESAI KACHIGAM ROAD DAMAN U.T. OF DAMAN & DIU VS. CIT VALSAD. APPELLANT RESPONDENT PAN ACEPD 4352J APPELLANT BY SHRI M. K.. PATEL AR RESPONDENT BY SMT. VIBHA BHALLA CIT DR DATE OF HEARING: 19/9/2016 DATE OF PRONOUNCEMENT: 30/9/2016 O R D E R PER MANISH BORAD ACCOUNTANT MEMBER . THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT SURAT DATED 5/2/2001 FOR ASST. YEAR 1996-97. 2. THIS APPEAL IS TIME BARRED BY 3 700 DAYS. APPLIC ATION FOR CONDONATION OF DELAY IN FILING OF THIS APPEAL AGAIN ST THE ORDER U/S 263 OF THE IT ACT 1961 (IN SHORT THE ACT) IS PLACED ON RECORD ALONG WITH AN AFFIDAVIT DATED 25.4.2011. ITA NO. 1474/AHD/2011 ASST. YEAR 1996-97 2 3. REFERRING TO THIS APPLICATION FOR CONDONATION OF DELAY LD. AR SUBMITTED AS UNDER :- 01. THE APPELLANT HAD FILED ITS RETURN OF INCOME FO R A.Y. 1996-1997 ON 26.02.1997 DECLARING TOTAL INCOME AT RS. 1 28 3107- AND THE AS SESSMENT WAS COMPLETED BY THE LEARNED ASSESSING OFFICER U/S. 143(3) VIDE O RDER DATED 19.03.1999. 02. THE THEN LEARNED COMMISSIONER OF INCOME TAX SU RAT ISSUED A NOTICE U/S. 263 OF THE ACT FOR REVISING THE ASSESSMENT IN RESPE CT OF CASH CREDIT AMOUNTING TO RS. 10 LACS. 03. THE THEN LEARNED COMMISSIONER OF INCOME TAX SU RAT SOUGHT DETAILS OF A CREDIT ENTRY BY DD NO. 000663 DATED 04.04.1995. 04. THE APPELLANT ON THE BASIS OF A GENUINE BELIEF THAT THE DD MENTIONED IN PARAGRAPH 3 ABOVE IS ISSUED TO HIM BY SMT. GITA DOL AKIA AND SHRI MANISH DOLAKIA AS ALLEGED BY THE DEPARTMENT MERELY TO CO- OPERATE WITH THE DEPARTMENT OFFERED THE SAME FOR TAX. 05. THE THEN LEARNED COMMISSIONER OF INCOME TAX SURAT REVISED THE ASSESSMENT BY ADDING THE SAID RS. 10 LACS PURPORTED TO BE RECE IVED AS BANKER'S CHEQUE FROM SMT. GITA DOLAKIA AND SHRI MANISH DOLAKIA. 06. MEANWHILE THE LEARNED ASSESSING OFFICER FINAL IZED THE ASSESSMENT FOR A.Y. 1995-1996 VIDE ORDER DATED 18.03.2002. 07. DURING THE COURSE OF ASSESSMENT PROCEEDINGS FOR A.Y. 1995-1996 THE LEARNED ASSESSING OFFICER VIDE LETTER DATED 26.02.2002 OBTA INED INFORMATION FROM THE BANK THAT THE IMPUGNED BANKER'S CHEQUE NO. 000663 D ATED 04.04.1995 WAS NEVER ISSUED. 08. ON RECEIPT OF SUCH INFORMATION THE APPELLANT FI LED AN APPLICATION U/S. 154 BEFORE THE LEARNED COMMISSIONER OF INCOME TAX VALS AD AND PLEADED FOR RECTIFYING THE ORDER U/S. 263 ON THE GROUND THAT TH E DD FOR RS. 10 LACS PURPORTED TO HAVE BEEN CREDITED IN BOOKS HAS NEVER BEEN RECEIVED BY THE APPELLANT AND HENCE EVEN THOUGH THE SAME WAS OFFERE D FOR TAX IT NEEDS TO BE RECTIFIED ON ACCOUNT OF APPARENT MISTAKE IN THE FAC T PRESENTED BY THE DEPARTMENT LEADING TO THE ADMISSION OF INCOME AS AB OVE. 09. THE LEARNED COMMISSIONER OF INCOME TAX VALSAD VIDE ORDER U/S. 154 DATED 10.09.2007 REJECTED THE APPLICATION U/S. 154 OF THE ACT AND ON AGGRIEVED BY THE ACTION OF THE LEARNED COMMISSIONER OF INCOME TA X VALSAD THE APPELLANT HAD FILED AN APPEAL BEFORE THIS HONORABLE TRIBUNAL. 10. THIS HONORABLE TRIBUNAL IN ITA NO. 4047/AHD/200 7 DISMISSED THE APPEAL ON THE GROUND THAT AN ORDER PASSED ON THE BASIS OF ADM ITTED FACTS AVAILABLE ON ITA NO. 1474/AHD/2011 ASST. YEAR 1996-97 3 RECORDS AT THE TIME OF PASSING AN ORDER WHICH IS C LAIMED INCORRECT IS NOT AMENABLE TO RECTIFICATION U/S 154 OF THE ACT. 11. NOW THE APPELLANT IS IN APPEAL BEFORE THIS HONO RABLE TRIBUNAL ON AGGRIEVED BY THE ACTION OF THE LEARNED COMMISSIONER OF INCOME-TA X SURAT PASSING ORDER U/S 263 OF THE ACT. 4. ON THE BASIS OF ABOVE SUBMISSIONS LD. AR REQUES TED FOR CONDONATION OF DELAY OF 3 700 DAYS. 5. ON THE OTHER HAND LD. DR STRONGLY OPPOSED TO TH IS REQUEST. 6. WE HAVE HEARD BOTH THE PARTIES. WE FIND THAT THI S APPEAL IS TIME BARRED BY 3 700 DAYS AND ASSESSEE HAS NOT BEEN ABLE TO GIVE ANY PLAUSIBLE REASON WHICH CAN PROVE HIS BONA FIDENESS OR ANY REASONABLE CAUSE WHICH STOPPED THE ASSESSEE FROM FI LING THE APPEAL. MORE PARTICULARLY WHEN THE ASSESSEE LOST IN THE APP EAL BEFORE THE TRIBUNAL IN ITA NO.4047/AHD/2007 AGAINST THE ORDER U/S 154 OF THE ACT DATED 10.09.2007 EVEN THEN ASSESSEE HAS NOT TAK EN ANY INITIATIVE TO FILE THE APPEAL. IN THESE FACTS AND CIRCUMSTANCE S OF THE CASE WE ARE OF THE VIEW THAT ASSESSEE HAS NOT TAKEN UP THE ISSUE OF FILING THE APPEAL SERIOUSLY. THEREFORE WE ARE UNABLE TO CONDO NE THE DELAY IN FILING OF THIS APPEAL. THE APPEAL OF ASSESSEE IS DI SMISSED BEING TIME BARRED. ITA NO. 1474/AHD/2011 ASST. YEAR 1996-97 4 7. IN THE RESULT THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH SEPTEMBER 2016 SD/- SD/- (S.S. GODARA) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER DATED 30/9/2016 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT AHMEDABAD 1. DATE OF DICTATION: 29/9/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 29/9/2016 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 30/9/16 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: