Shri Pradyuman Chintamani Pandey, Baroda v. The Income tax Officer,Ward-5(1),, Baroda

ITA 3000/AHD/2009 | 2006-2007
Pronouncement Date: 08-01-2010 | Result: Partly Allowed

Appeal Details

RSA Number 300020514 RSA 2009
Assessee PAN AIGPP5386E
Bench Ahmedabad
Appeal Number ITA 3000/AHD/2009
Duration Of Justice 1 month(s) 29 day(s)
Appellant Shri Pradyuman Chintamani Pandey, Baroda
Respondent The Income tax Officer,Ward-5(1),, Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 08-01-2010
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted D
Tribunal Order Date 08-01-2010
Assessment Year 2006-2007
Appeal Filed On 09-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD - AHMEDABAD D BENCH (BEFORE DR.O.K. NARAYANAN VICE-PRESIDENT AND SHRI MAHAVIR SINGH JUDICIAL MEMBER) ITA NO.3000/AHD/2009 [ASSTT.YEAR : 2006-2007] SHRI PRADYUMAN CHINTAMANI PANDEY D-41 SHUBHAM PARK SOCIETY WAGHODIA ROAD VADODARA. VS. ITO WARD 5(1) BARODA. PAN: AIGPP 5386 E ASSESSEE BY : SMT. URVASHI SHODHAN REVENUE BY : SHRI C.K.MISHRA DATE OF ORDER RESERVED: 07-01-2010 O R D E R PER DR. O.K. NARAYANAN VICE-PRESIDENT : THIS APPEAL IS FILED BY THE ASSESSEE. THE RELEVANT ASSESSMENT YEA R IS 2006-2007. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE CIT(A)- VI AT BARODA DATED 28-8-2009 AND ARISES OUT OF THE ASSESSMENT COMPLETE D UNDER SECTION 144 OF THE INCOME TAX ACT 1961. 2. THE ASSESSEE IS AN INDIVIDUAL ENGAGED IN THE BU SINESS OF TRANSPORTER. HE FILED THE RETURN OF INCOME ON A TO TAL INCOME OF RS.1 55 960/-. THE ASSESSING OFFICER HAD ISSUED NO TICES UNDER SECTION 143(2) AND 142(1) TO WHICH NO COMPLIANCE WAS MADE B Y THE ASSESSEE. ACCORDINGLY BEST OF JUDGMENT ASSESSMENT WAS MADE BY ASSESSING AUTHORITY UNDER SECTION 144. WHILE DOING SO THE A SSESSING AUTHORITY HAS MADE AN ADHOC DISALLOWANCE OF 20% OF VARIOUS EX PENSES. THE ABOVE ADHOC DISALLOWANCE OF 20% OF VARIOUS EXPENSES COME TO RS. 3 16 213/-. PAGE - 2 ITA NO.3000/AHD/2009 -2- 3. THE MATTER WAS PLACED BEFORE THE CIT(A) WHERE A LSO NOBODY APPEARED FOR THE ASSESSEE. THE CIT(A) PASSED AN EX -PARTE ORDER CONFIRMING THE PARTIAL DISALLOWANCE MADE BY THE ASS ESSING AUTHORITY. THE CIT(A) REJECTED THE APPEAL FILED BY THE ASSESSE E MAINLY ON THE GROUND THAT ASSESSEE HAS NOT FURNISHED THE DETAILS CALLED FOR BY THE ASSESSING AUTHORITY IN SPITE OF OPPORTUNITY GIVEN TO HIM. 4. THE ASSESSEE IS AGGRIEVED AND THEREFORE THE SECO ND APPEAL BEFORE THE TRIBUNAL. 5. WHEN THIS MATTER WAS CALLED ON FOR HEARING MS. U RVASHI SHODHAN LEARNED COUNSEL APPEARED FOR THE ASSESSEE SOUGHT AN ADJOURNMENT OF HEARING OF THIS APPEAL ON THE GROUND THAT SOME MORE INFORMATION AND DOCUMENTS ARE BEING CALLED FOR FROM INSTRUCTING CHA RTERED ACCOUNTANT. AS THE ISSUE INVOLVED IN THE PRESENT APPEAL IS AN A DDITION ON ESTIMATE BASIS WE THOUGHT IT FIT TO DISPOSE OF THE MATTER I N A FAIR AND JUDICIOUS WAY SO THAT SMALL APPEALS ARE DISPOSED OF EXPEDITI OUSLY. THE LEARNED COUNSEL KEEPING HER RESERVATION AGAINST THE ATTITUD E OF THE BENCH STOOD UP TO EXPLAIN THE CASE IN A CONVINCING MANNER. 6. SO ALSO WE HEARD SHRI. C.K. MISHRA THE LEARNED ADDITIONAL COMMISSIONER APPEARING FOR THE REVENUE. 7. ON CONSIDERING THE FACTS AND DETAILS SURROUNDING THE CASE WE FIND THAT THE ASSESSEE WAS NOT JUSTIFIED IN NOT FURNISHI NG THE DETAILS BEFORE THE ASSESSING AUTHORITY AND NOT APPEARING BEFORE THE FI RST APPELLATE AUTHORITY. THE ASSESSEE HAS ADOPTED A VERY CASUAL APPROACH IN MATTERS OF HIS INCOME TAX ASSESSMENT. AT THE SAME TIME THE FAULT OF THE ASSESSEE SHOULD NOT BE PAGE - 3 ITA NO.3000/AHD/2009 -3- MADE A BASIS FOR UNDUE HARDSHIP TO THE ASSESSEE. T HE ETERNAL PRINCIPLE OF LAW IS THAT ONE PERSON SHOULD NOT ENRICH OUT OF THE MISTAKE OF ANOTHER PERSON. KEEPING IN VIEW THE OVERALL SITUATION OF T HE CASE WE RE-FIX THE CUMULATIVE DISALLOWANCES TO A LUMP-SUM AMOUNT OF RS .1 00 000/- AND DIRECT THE ASSESSING AUTHORITY TO MODIFY THE ASSESS MENT ORDER. 8. IN RESULT THIS APPEAL FILED BY THE ASSESSEE IS P ARTLY ALLOWED. ORDER PRONOUNCED ON FRIDAY THIS 8TH DAY OF JANUARY 2010. SD/- SD/- (MAHAVIR SINGH) JUDICIAL MEMBER (DR.O.K. NARAYANAN) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 08-01-2010 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER DR ITAT AHMEDABAD