Shri Uttam Singh, Phagwara DCIT( Internantional Taxation) Circle, Chandigarh

This case involves an appeal by Shri Uttam Singh against an order from the Commissioner of Income Tax (Appeals). The original assessment order, passed under sections 144 and 147 of the Income Tax Act, determined the assessee's total income at Rs. 33,14,716. This included an addition of Rs. 33,00,000 as income from an undisclosed source and Rs. 14,716 as income from other sources. The CIT(A) had previously dismissed the assessee's appeal against this assessment.

IN THE INCOME TAX APPELLATE TRIBUNAL,
CHANDIGARH BENCH ‘A’, CHANDIGARH
(Virtual Court)

BEFORE: SHRI N.K. SAINI, VICE PRESIDENT
AND SHRI R.L. NEGI, JUDICIAL MEMBER

ITA No. 201/Chd/2020
Assessment Year : 2011-12 

Sh. Uttam Singh, C/o
C.R. Gautam &
Associates GT Road,
Phagwara 144401
PAN NO: AMSPS6617H
Appellant

Vs

The D.C.I.T. (International Taxation),
Circle, Chandigarh.
Respondent

Assessee by: ShriJ.S.Bhasin, Advocate
Revenue by: Sh. Ashok Kumar Khanna, Additional CIT
(DR)
Date of Hearing: 09.02.2021
Date of Pronouncement: 03.05.2021

Order

Per R.L. Negi , Judicial Member:

The assessee has filed the present appeal against the order dated 17.12.2019 passed by the Learned Commissioner of Income Tax (Appeals)-43,[in short the ‘Ld.CIT(A)], New Delhi, whereby the Ld.CIT(A) has dismissed the appeal filed by the assessee against the assessment order passed by the AO u/s 144 read with section 147 of the of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’), pertaining to the assessment year 2011-12. 

2. The brief facts emanating from the record and the pleadings of the parties are that theAO issued Notice u/s 148 of the Act on 19.03.2018 after obtaining approval from the competent authority. However, the AO did not receive any response from the assessee. Thereafter the AO issued notices u/s 142(1). Again, no response was received. Ultimately, the AO passed the assessment order u/s 144read with section 147 of the of the Act, determining the total income of the assessee at Rs. 33,14,716/-after making addition of Rs. 33,00,000/-as income fromundisclosed source under the provisions of section 69 of the Act and Rs. 14,716/- as income from other sources. The assessee challenged the assessment order before the CIT(A). The Ld. CIT(A) after hearing the assessee upheld the action of the AO and dismissed the assessee’s appeal. Against the said findings of the Ld. CIT(A), the assessee has preferred the present appeal before this Tribunal.

3. The assessee has challenged the action of the Ld. CIT(A) on the following grounds: 

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