Zulfikar Ahmed A. Rasid Shaikh, Dist.Surat v. The ACIT.,Circle-5,, Surat

ITA 4587/AHD/2007 | 2004-2005
Pronouncement Date: 30-03-2011 | Result: Dismissed

Appeal Details

RSA Number 458720514 RSA 2007
Assessee PAN AFXPS2600G
Bench Ahmedabad
Appeal Number ITA 4587/AHD/2007
Duration Of Justice 3 year(s) 2 month(s) 30 day(s)
Appellant Zulfikar Ahmed A. Rasid Shaikh, Dist.Surat
Respondent The ACIT.,Circle-5,, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 30-03-2011
Date Of Final Hearing 29-03-2011
Next Hearing Date 29-03-2011
Assessment Year 2004-2005
Appeal Filed On 31-12-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI A.N.PAHUJA ACCOUNTANT MEMBER DATE OF HEARING : 01/10/2010 DRAFTED ON: 04/10/ 2010 ITA NO.4587/AHD/2007 ASSESSMENT YEAR : 2004-05 MR.ZULFIKAR AHMED A. RASID SHAIKH PROP. ASIAN ROADLINES 309 PARA STREET TEKRA FALIYA OPP. OLPAD-SAYAN ROAD OLPAD DIST. SURAT VS. ACIT CIRC-5 SURAT PAN/GIR NO. : AFXPS 2600G ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : -NONE- RESPONDENT BY: SHRI G.S.SOURYAWANSI D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE W HICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-III SURAT DATED 01/10/2007 PASSED FOR ASSESSMENT YEAR 2004-05 AS PE R FOLLOWING GROUNDS:- 1. THE HON. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN NOT RECOGNIZING THE FACT THAT THE APPELLANT HAS DIS CHARGED THE ONUS OF PROVING THE SOURCE OF CASH CREDIT IDENTITY OF T HE DONORS BY FURNISHING GIFT DEED ON STAMP PAPER CREDIT WORTHIN ESS BY WAY OF 7 & 12 FOR HOLDING AGRICULTURAL LAND ETC.. HE HAS MERELY WEIGHED HIS DECISION ON THE PLEA THAT THE APPELLANT FAILED TO PRODUCE THE DONORS FOR EXAMINATION EITHER BEFORE THE ASSESSING OFFICER OR ITA NO.4587/AHD /2007 MR.ZULFIKAR AHMED A.RASID SHAIKH VS. ACIT CIR-5 SUR AT ASST.YEAR - 2004-05 - 2 - BEFORE HIM WHEREAS IN SUCH CIRCUMSTANCES HE COULD HAVE SUMMONED THE SAID DONORS FOR EXAMINATION INSTEAD OF THRUSTING THIS RESPONSIBILITY ON THE APPELLANT. 2. THE HON. COMMISSIONER OF INCOME TAX (APPEALS) II I HAS ERRED IN CONFIRMING THE ADDITION OF RS.40 284/- MAD E BY ASSESSING OFFICER OUT OF TELEPHONE EXPENSES VEHICLE EXPENSES AND DEPRECIATION ON MOTOR CAR DRAWING INFERENCE THAT TH E LEEM3ENT OF PERSONAL USER IS INVOLVED. 2. NOTICES HAVE BEEN ISSUED BUT NO ONE FROM THE SIDE OF THE APPELLANT-ASSESSEE HAD APPEARED. AGAIN A NOTICE WAS ISSUED ON 03/09/2010 FIXING THE DATE OF HEARING ON 01/03/2011 WHICH WAS DULY SERVED UPON THE ASSESSEE ON 07/03/2011 (AS PER AD O N RECORD). EVEN ON 29/03/2011 NO ONE APPEARED. UNDER THE CIRCUMST ANCES WE HAVE NO OPTION BUT TO DISMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. THEREFORE IN VIEW OF HON'BLE MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER SIGNED DATED AND PRONOUNCED IN THE COURT ON 30 / 03 /2011. SD/- SD/- ( A.N.PAHUJA ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEM BER AHMEDABAD; DATED / /2011 T.C. NAIR SR. PS ITA NO.4587/AHD /2007 MR.ZULFIKAR AHMED A.RASID SHAIKH VS. ACIT CIR-5 SUR AT ASST.YEAR - 2004-05 - 3 - COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED. 4. THE LD. CIT(APPEALS)-III SURAT 5. THE DR AHMEDABAD BENCH. 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD 1. DATE OF DICTATION..29/03/2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29/03/2011 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 30.3.2011 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30.3.2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER