TaxTMI 
TaxTMI 
2024 (11) TMI 221
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....tunate disturbances due to death, separation, change residence, illness, etc. in families and so he was unable to respond. 4. The Assessee prays to allow to add, amend or alter grounds of appeal at the time of hearing." 2. Succinctly stated, Ms. Kajal Jadwani, minor daughter of Shri Deepak Jadwani is the sole beneficiary of "Kajal Deepak Trust" a discretionary trust, which was established vide trust deed dated 24.03.2003. Shri Deepak Jadwani (father) and Smt. Harsh Jadwani (mother) are the trustees of the aforesaid private discretionary trust. As per the trust deed, the aforementioned trustees shall on the date on which Ms. Kajal Jadwani (supra) attains the age of 18 years and 1 day or date of death which ever is earlier, shall hand over and transfer all the assets forming part of the trust fund to her and in the event of her death to her legal heir/heirs according to Hindu law of intestate succession. 3. Ms. Kajal Jadwani had filed her return of income for A.Y. 2017-18 on 19.11.2017, declaring an income of Rs. 96,750/-. Thereafter, her case was selected for scrutiny assessment u/s. 143(2) of the Act. 4. During the course of the assessment proceedings, it was observed by the A....
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....iends/relatives in the preceding years. The A.O held a firm conviction that as the "gift deeds" despite specific directions were not placed on record, therefore, neither the identity of the donors nor the genuineness of the gift transactions could be established. 6. Apropos the claim of Ms. Kajal Jadwani that she was regularly filing her returns of income (through her father) for the last many years, the A.O observed that not only the returns therein filed were below the taxable limit, but also the source of the income could not be gathered therefrom. The A.O did not find favour with the explanation as regards the source of the cash deposits in the bank account and held the same as her unexplained money u/s. 69A of the Act. Accordingly, the A.O vide his order passed u/s. 143(3) of the Act, dated 29.11.2019 determined the income of the assessee, viz. Ms. Kajal Jadwani at Rs. 9,96,750/-. 7. Aggrieved with the assessment framed in the hands of Ms. Kajal Jadwani the matter was carried in appeal by the trust, viz." Kajal Deepak Trust" before the CIT(Appeals). Although the assessment vide order u/s. 143(3), dated 29.11.2019 was framed in the hands of Ms. Kajal Jadwani (PAN: AFSPJ0517J)....
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....the course of appellate proceedings, appellant had not filed or uploaded any response and written submissions in the office of the undersigned to substantiate its claim made in the grounds of appeal. Only he remained silent since filing this appeal to till date. The non- compliance of the appellant in response to the notices issued u/s 250 of the Act on various dated is summarized as under: Sr. No. Notice issuing date Date fixed for hearing Way of service of notice Result 1. 28.01.2021 12.02.2021 E-mail No compliance 2. 06.12.2023 14.12.2023 E-mail No compliance Considering the non-compliance as detailed above by the appellant, it seems that the appellant is not interested to pursue his appeal. Therefore, it cannot be kept pending adjudication for indefinite period. The appellant has not bothered to comply to the notices issued during the course of appellate proceedings. This shows that the appellant is not interested in pursuing his appeal and/or he has no defense against the penalty levied by the AO. If the appellant is not availing opportunities given, they cannot allege contravention of principles of natural justice as held in the case of P.N. Balasubramanium (....
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.... to interfere with the decision of the Assessing Officer. The additions/disallowances made by the Assessing Officer are, therefore, confirmed. In the result, the appeal of the appellant is dismissed." 8. The assessee trust being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal. 9. I have heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and material available on record. 10. Shri R.B Doshi, Ld. Authorized Representative (for short 'AR') for the assessee at the threshold was confronted with the fact that though the impugned order u/s. 143(3) of the Act, dated 29.11.2019 was passed in the case of the assessee, viz. Ms. Kajal Jadwani, daughter of Shri Deepak Jadwani (trustee), PAN : AFSPJ0517J, but the appeal against the said order had been filed by the trust, viz. Kajal Deepak Trust, PAN : AAATK5919N. In reply, the Ld. AR submitted that though the return of income for the subject year, i.e. A.Y. 2017-18 disclosing interest income of the assessee trust was filed by its trustee, viz. Shri Deepak Jadwani, as a representative of the assessee u/s. 161 of the Act but the A.O had grossly erred i....
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....able to comprehend that now when the assessment was framed by the A.O vide order u/s. 143(3) of the Act dated 29.11.2019 in the case of Ms. Kajal Jadwani, PAN: AFSPJ0517J then how the appeal against the said assessment order could have been filed by "Kajal Deepak Trust", PAN : AAATK5919N, i.e. a different entity. Also, I am unable to fathom that as to how the CIT(Appeals) had lost sight of the said material fact and proceeded with and disposed off the appeal. It is a case where the assessment had been framed in the hands of one entity but the impugned appeal had been filed by another entity. I, say so, for the reason that the assessee viz. Ms. Kajal Jadwani, PAN : AFSPJ0517J (Individual), i.e. the sole beneficiary in whose case the assessment had been framed u/s. 143(3) of the Act dated 29.11.2019 is a separate and distinct entity as against Kajal Deepak Trust, Raipur, PAN : AAATK5919N. The aforesaid view can safely be gathered by making a reference to sub-section (31) of Section 2 of the Act, which reads as under: "(31) "person" includes- (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons or a body of individu....