TaxTMI 
TaxTMI 
2014 (5) TMI 354
X X X X Extracts X X X X
X X X X Extracts X X X X
....f maintenance of books of accounts, filing of Income Tax Return and engagement of Counsel for Income Tax proceedings does not arise. (iii) That as per her own resources the liquor business has been carried on by Sh. Rajbir Singh and his partner S.Ravinder Singh who did all the activities from taking the license and upto the end of the business they were involved and Sh. Rajbir Singh being my son utilized my name. (iv) That my statement on oath was recorded on 19.01.2010 by I.T.O., Ward-2, Roorkee in which she has denied all the activities regarding the business and in response to question no. 7 she said, "GEE, MERA BADA BETA SH. RAJBIR NE YEH KARYA KIYA HAI." 2. That the appellate order as has been framed by the C.I.T. Appeal-I, Dehradun is arbitrary, unjust, improper and against the procedure. Smt. Vimla Devi had dispatched the adjournment application on 12.03.2011 under speed post for the fixed hearing on 14.3.2011 and requested date for April, 2011 but the Ld. C.l.T. Appeal kept mum and passed Ex-Party Appellate Order on 10.06.2011. 3. That Smt. Vimla Devi absolutely denies for the income as declared in the assessment order Rs. 39,03,450/- and demand created thereon Rs.15,07....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate have also taken PAN No. of the assessee by affixing the photo with forged signature which was mentioned in the return of income. 5. The counsel of the assessee further submitted that the assessee has neither received any notice u/s 143(2) of the Act nor filed any income tax return as the assessee never carried on any liquor business. The counsel of the assessee vehemently contended that the assessee and her family members never came to know that Shri Rajbir Singh and his associate have been carrying on the business of liquor and other activities in the name of the assessee, meaning thereby that the actual owner of the liquor business was Shri Rajbir Singh and his associate and in this regard the assessee also filed the report with SSP, Haridwar on 12.09.2011 mentioning all the facts. The counsel of the assessee submitted that after completion of assessment u/s 144/143(3) of the Act, Shri Rajbir Singh and his associate filed an appeal before the Commissioner of Income Tax, Dehradun with forged signature of the assessee. The counsel pointed out the notice of hearing of appeal has been issued to the address of Roorkee and the assessee received first notice dated 03.03.2011 by per....
X X X X Extracts X X X X
X X X X Extracts X X X X
....The counsel of the assessee has further drawn our attention towards observations of the Commissioner of Income Tax(A) in para 3 & 4 of the impugned order and submitted that the objections of the assessee have not been decided by the Commissioner of Income Tax(A) properly by ignoring report of ITO, Ward- II, Roorkee dated 12.12.2010 (PB No. 56 to 58). Ld. counsel has also drawn our attention towards affidavit dated 2.3.2012 of the assessee filed before this Tribunal (PB No. 77-79). The counsel submitted that on the request of the assessee, the Commissioner of Income Tax(A) called a report from ITO by letter dated 29.12.2009 (PB page No. 54-55) and the ITO submitted his report to the Commissioner of Income Tax(A) on 12.2.2010 wherein it has been mentioned that it is quite possible that Shri Rajendra Pal Singh is the actual person involved in the liquor business which is carried out in the name of the assessee. Because Shri Rajendra Pal Singh, the husband of the assessee has been operating the bank account in IOB pertaining to various transactions of liquor thereon or he has been introduced by his son Shri Rajbir Singh to open his bank account in IOB and it is undoubtedly confirmed th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iability of tax payment may be fastened on the person who actually earned income from liquor business. 10. On careful consideration of above, we observe that the Commissioner of Income Tax(A) decided the objection of the assessee with following observations and findings:- "As mentioned above, the assessee once appeared along with her husband and submitted that she was a benamidar and business had really been done by her son Shri Rajveer Singh who was in the same tine of business. According to her, she was working as teacher aGBP Anganwari, Nanhera Tipran, Saharanpur, drawing salary of Rs.1500/- per month and was quite ignorant about the business. The AO was asked, vide this office letter dt. 29.12.2009 to collect the relevant facts and send his report. He submitted his report vide his letter F.No.Appeal/ITO/W-2/RKE/2009-10/1726 dated 12.02.2010. The main points of the report are noted below: i. The return was signed by the assessee only. ii. She was the licensee holder for the liquor business. iii. The financial transactions relating to the business were carried out through the S.8. a/c NO.11572 with Indian Overseas Bank, Roorkee. The A/c was jointly in the names of the asses....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e return and on the audit reports are of the assessee only. However, from the discreet enquiry, it could not be established that the assessee, Smt. Vimla Devi, was running the liquor business by herself. This fact is also proved by the operation of the IOB Bank account by Shri Rajendra Pal Singh and not by the assess. In this regard, the report of the ITI also reveals that Smt. Vimla Devi, the asessee lives separately in Village Nanhera Tipran along with her father-in-law in their ancestral house whereas Shri Rajendra Pal Singh, husband of the assessee and their son Shri Rajbir Singh live in their separate house at Azad Nagar, Roorkee and the house was constructed by the family members of the assessee on the plot owned by the assessee. Shri Rajbir Singh, the son of the assessee is already in the liquor business and Shri Rajendra Pal Singh, the husband is not filing any return. Under the facts and circumstantial evidences, it is well understood that the liquor business was being run by the family members of the assesssee and as Shri Rajendra Pal Singh, the husband of the assessee has been operating the bank account in IOB pertaining to various transactions of liquor trading or as he....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... had engaged counsel namely Shri Tilak Raj Advocate at Roorkee and adjournment application has dispatched along with affidavit under speed post on 12.03.2011 but the appeal has been decided ex parte by the ld. Commissioner of Income Tax(A) Dehradun on 10.6.2011 and dismissed the appeal against which I had filed the appeal before the Hon'ble ITAT, New Delhi on 3.10.2011 which has been fixed for hearing on 12.04.2012 before the Bench 'H' and ITA No. is 4533/Del/2011 and C.O.No.394/Del/2011 and I will appear before the Hon'ble Members along nwith my counsel on the date fixed for. 8. That I again submit as under: . (i) 1 had not applied for license for Country Liquor Shop. (ii) 1 had not carried on any Liquor Business. (iii) No Incon1e tax return has been filed by me. My income is only from salary as mentioned above. (iv) No noticeu/s 143 (2) or any notice of hearing had been served upon me from the income Tax Officer, Ward-2, Roorkee. (v) I have never' appeared before the Income Tax Officer, Ward-2, Roorkee upto the date of assessment order. (vi) 1 was unknown regarding the proceedings of Income tax, etc. (vii) That the appeal before the Commissioner of Income Tax(A) had f....