Shri Khushaldas I.Tulsiyani, Surat v. The ACIT.,Cent.Circle-2,, Surat

ITSSA 122/AHD/2007 | misc
Pronouncement Date: 28-04-2010 | Result: Dismissed

Appeal Details

RSA Number 12220516 RSA 2007
Assessee PAN AAKPT0031A
Bench Ahmedabad
Appeal Number ITSSA 122/AHD/2007
Duration Of Justice 2 year(s) 9 month(s) 4 day(s)
Appellant Shri Khushaldas I.Tulsiyani, Surat
Respondent The ACIT.,Cent.Circle-2,, Surat
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 28-04-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 28-04-2010
Date Of Final Hearing 28-04-2010
Next Hearing Date 28-04-2010
Assessment Year misc
Appeal Filed On 24-07-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI MUKUL SHRAWAT JUDICIAL MEMBER AND SHRI A.N. PAHUJA ACCOUNTANT MEMBER DATE OF HEARING : 28/04/2010 DRAFTED ON: 2 8/04/2010 IT(SS)A NO.122/AHD/2007 BLOCK PERIOD : A.YS. 1990-91 TO 1999-2000 & UPTO 29/07/1999 SHRI KHUSHALDAS I.TULSIYANI ASHIRWAD BUNGLOW NO.62 & 63 DINDAYAL SOCIETY PALANPUR ROAD SURAT VS. THE ASSTT.CIT CENTRAL CIRCLE-2 SURAT PAN/GIR NO. : AAKPT 0031 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : - NONE- RESPONDENT BY: SHRI M.C. PANDIT SR. D.R. O R D E R PER SHRI MUKUL SHRAWAT JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD.CIT(APPEALS)-II AHMEDABAD DATED 20/03/2007 PASSE D FOR BLOCK PERIOD ASSESSMENT YEARS 1990-91 TO 1999-2000 & UPTO 29.07. 1999 ON THE FOLLOWING GROUNDS:- 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E THE LEARNED CIT(A) HAS ERRED IN SUSTAINING THE ADDITION OF RS.2 75 000 /- ON ACCOUNT OF UNDISCLOSED INVESTMENT OF FURNISHING OF BUNGLOW AS MADE BY THE AO BY PASSING A RECTIFICATION ORDER U/S.154 OF THE ACT M ORE SO WHEN THE CIT(A) HIMSELF HAS STATED IN HIS ORDER DATED 29-03- 2007 THAT THE IMPUGNED ADDITION OF RS.2 75 000/- AS MADE BY THE A O CANNOT BE CONSIDERED IN RECTIFICATION PROCEEDINGS. 2. THE APPELLANT CRAVES TO ADD AMEND ALTER SUB STITUTE MODIFY ANY OR ALL THE ABOVE GROUNDS OF APPEAL. IF NECESSARY ON THE BASIS OF SUBMISSIONS TO BE MADE AT THE TIME OF PERSONAL HEAR ING. IT(SS)A NO.122/AHD/2007 SHRI KHUSHALDAS I.TULSIYANI VS. ACIT BLOCK PERIOD : A.YS. 1990-91 TO 1999-2000 & UPTO 29/07/1999 - 2 - 2. IN THIS CASE NOTICE FIXING THE DATE OF HEARI NG ON 28/04/2010 WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST. THIS NOTICE IS R ETURNED BACK BY THE POSTAL AUTHORITIES (AS PER EVIDENCE ON RECORD). THE ASSE SSEE HAS NOT INTIMATED CORRECT/CHANGED ADDRESS TO THE TRIBUNAL. IN VIEW OF THIS WE HAVE NO OPTION BUT TO PRESUME THAT THE ASSESSEE IS NOT INTEREST IN PURSUING HIS APPEAL. THEREFORE IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 22 3 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CI T 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 PRONOUNCED IN OPEN COURT ON 28 TH APRIL 2010 SD/- SD/- ( A.N. PAHUJA ) ( MUKUL SHRAWA T ) ACCOUNTANT MEMBER JUDI CIAL MEMBER AHMEDABAD; DATED 28 /04 /2010 T.C. NAIR SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RE SPONDENT 3. THE CIT CONCERNED. 4. THE LD. CIT (APPEALS)-II AHMEDABAD 5. THE DR AHMEDABAD BENCH. 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD