Captain Sarees Pvt.Ltd., Surat v. The Income tax Officer,Ward-1(1),, Surat

ITA 3179/AHD/2011 | 2006-2007
Pronouncement Date: 31-07-2015 | Result: Dismissed

Appeal Details

RSA Number 317920514 RSA 2011
Assessee PAN AAACC9471G
Bench Ahmedabad
Appeal Number ITA 3179/AHD/2011
Duration Of Justice 3 year(s) 7 month(s) 15 day(s)
Appellant Captain Sarees Pvt.Ltd., Surat
Respondent The Income tax Officer,Ward-1(1),, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 31-07-2015
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 31-07-2015
Date Of Final Hearing 23-07-2015
Next Hearing Date 23-07-2015
Assessment Year 2006-2007
Appeal Filed On 15-12-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD .. ( .) BEFORE SHRI G.D. AGARWAL VICE PRESIDENT (AZ) AND SHRI KUL BHARAT JUDICIAL MEMBER ./ I.T.A. NO.3179/AHD/2011 ( / ASSESSMENT YEAR : 2006-07 ) CAPTAIN SAREES PVT.LTD. C/O.POONAM DYEING & PRINTING MILLS PVT.LTD. 286 GIDC PANDESARA SURAT 394 230 / VS. THE INCOME TAX OFFICER WARD-1(1) SURAT % & ./ ./ PAN/GIR NO. : AAACC9471G ( %( / APPELLANT ) .. ( )*%( / RESPONDENT ) %( + / APPELLANT BY : MS.URVASHI SHODHAN AR )*%( + / RESPONDENT BY : SHRI NARENDRA SINGH SR.DR -. /& / DATE OF HEARING 23 /07/2015 0123 /& / DATE OF PRONOUNCEMENT 31/07/2015 / O R D E R PER SHRI KUL BHARAT JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-I SURAT [CIT(A) IN SHORT] DATED 02/09/2011 PERTAINING TO ASSESSMENT YEAR (AY) 2006-07. THE ASSESSEE HAS RAISED THE FOLLOWING SOLITARY GROUND O F APPEAL:- ITA NO.3179/AHD /2011 CAPTAIN SAREES PVT.LTD. VS. ITO ASST.YEAR 2006-07 - 2 - (1) THAT ON THE FACT AND CIRCUMSTANCE OF CASE LEARNED CIT (APPEALS) ERRED IN CONFIRMING PENALTY LEVIED BY AS SESSING OFFICER AMOUNTING TO RS.123775/- ON ACCOUNT OF ADDI TION MADE ON ACCOUNT OF SALARY AND STAFF WELFARE EXPENSES ADVERTISEMENT & SALES PROMOTION EXPENSES GREY CHEC KING EXPENSES ON ACCOUNT OF CONCEALMENT OF INCOME AMOUNT ING TO RS.367721/-. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT I N THE QUANTUM PROCEEDINGS THE ASSESSMENT WAS FRAMED U/S.154 OF T HE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) AND THE MATTER TRAVELLED UPTO THE STAGE OF THIS TRIBUNAL (ITAT B BENCH AHM EDABAD) AND THE HONBLE TRIBUNAL VIDE ORDER DATED 31/05/2011 HAS DI SMISSED THE APPEAL. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN Q UANTUM PROCEEDINGS BOTH THE AO AND THE LD.CIT(A) HAVE PASSED THE ORDER AT THE BACK OF THE ASSESSEE. HOWEVER IN THE PENALTY PROCEEDINGS THE ASSESSEE MADE REPRESENTATION BEFORE THE AO AND THE LD.CIT(A). IT IS CONTENDED BY THE LD.COUNSEL FOR THE ASSESSEE THAT THE BUSINESS OF TH E ASSESSEE HAD GONE DOWN AND THEREFORE ASSESSEE WAS NOT IN A POSITION T O FURNISH THE DETAILS BEFORE THE AO IN QUANTUM PROCEEDINGS SINCE THE ACCO UNTANT OF THE ASSESSEE HAS LEFT THE JOB. 2.1. ON THE CONTRARY LD.SR.DR VEHEMENTLY OPPOSED T HE SUBMISSIONS OF THE ASSESSEE AND SUBMITTED THAT IT IS INCUMBENT UPO N THE ASSESSEE TO ITA NO.3179/AHD /2011 CAPTAIN SAREES PVT.LTD. VS. ITO ASST.YEAR 2006-07 - 3 - FURNISH THE EVIDENCES IN SUPPORT OF THE EXPENDITURE CLAIMED. IN THE EVENT OF ASSESSEES FAILURE TO FURNISH SUCH REQUISITE SUP PORTING EVIDENCES UNDER SUCH EVENTUALITY THE AO IS JUSTIFIED IN TREATING T HE EXPENDITURE AS BOGUS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THERE IS NO DISPUTE WITH REGARD TO THE FACT THAT TH E ONUS IS ON THE ASSESSEE TO PROVE THE GENUINENESS OF THE EXPENDITURE. IN TH E CASE IN HAND THE ASSESSMENT WAS FRAMED U/S.144 OF THE ACT 1961 IN QUANTUM PROCEEDINGS THE LD.CIT(A) ALSO PROCEEDED EX-PARTE . APPEAL PREFERRED BY THE ASSESSEE BEFORE THE TRIBUNAL WAS ALSO DISMISSED BY OBSERVING THAT ADMITTEDLY THE ASSESSEE DID NOT PRODUCE ANY DETAILS BEFORE THE AUTHORITIES BELOW ON BOTH THE GROUNDS AND THE ASSESSEE REMAINED NON-COOPERATIVE AND EVEN NO BOOKS OF ACCOUNTS HAVE BEEN PRODUCED. IN THE ABSENCE OF ANY MATERIAL ON RECORD THE AUTHORITIES BELOW WERE JUSTIFIED IN MAKING THE ADDITION. EVEN IN THE PRESENT APPEAL ALSO THE ASS ESSEE HAS MERELY FILED A COPY OF THE ORDER OF THE TRIBUNAL AND NO DETAILS WI TH REGARD TO THE EXPENDITURE INCURRED HAS BEEN FILED. UNDER THESE F ACTS WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE AUTHO RITIES BELOW SAME IS HEREBY UPHELD. THUS GROUND RAISED IN THE ASSESSE ES APPEAL IS DISMISSED. ITA NO.3179/AHD /2011 CAPTAIN SAREES PVT.LTD. VS. ITO ASST.YEAR 2006-07 - 4 - 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY THE 31 ST DAY OF JULY 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( . ) ( G.D. AGARWAL ) ( KUL BHARAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER AHMEDABAD; DATED 31/ 07 /2015 6/..- .-../ T.C. NAIR SR. PS !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )*%( / THE RESPONDENT. 3. 789 : / CONCERNED CIT 4. : ( ) / THE CIT(A)-I SURAT 5. ;< )-89 / 893 7 / DR ITAT AHMEDABAD 6. <= >. / GUARD FILE. / BY ORDER *; ) //TRUE COPY// / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION .. 27.7.15 (DICTATION-PAD 5 + PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..28.7.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.31.7.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 31.7.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER