Itta/743/2014 Of K.gopi v. Commissioner Of Income Tax-Vi

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A No.743 of 2014 DATE: 23.01.2015 Between:K. GopiHyderabad.AndCommissioner of Income Tax – VI,Hyderabad. … Appellant … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.743 of 2014 JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) Pre-admission notice was issued. We have heard the learned counsel for the parties and admit the appeal on the following substantial question of law: 1.Whether the finding of the learned Tribunalthat no creditor was produced before theAssessing Officer is absolutely erroneous andcontrary to the record and thereby, theconclusion arrived at on the basis thereof islegally sustainable or not?that no creditor was produced before theAssessing Officer is absolutely erroneous andcontrary to the record and thereby, theconclusion arrived at on the basis thereof islegally sustainable or not? We have gone through the order of the Assessing Officer aswell as the Commissioner of Income Tax (Appeals) and it appearsthat both the Officers concurrently found that no creditor wasproduced and moreover at one point of time, the learned Tribunalremanded the matter for reconsideration of the issues. Thereafter,the learned Tribunal found that no creditor was produced beforethe Assessing Officer. Learned counsel for the appellant seeks to rely on theremand report submitted by the Revenue Officials other than theAssessing Officer to submit that the creditors were producedbefore the Assessing Officer and in spite of that, the Commissioner of Income Tax (Appeals) did not consider thismatter and the learned Tribunal has disbelieved this facterroneously. We are unable to accept this submission, as the learnedTribunal has found that no one was produced and we do not findsuch a finding absurd or perverse. Hence, we find no reason tointerfere with the impugned judgment and order. The appeal is accordingly dismissed. No costs. _________________ K.J. SENGUPTA, CJ Date: 23.01.2015va _________________ SANJAY KUMAR, J