ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SRINAGAR V. SHRI ISHITAQ AHMAD DAR, SRINAGAR

MA 97/ASR/2024

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), Central Circle, Srinagar, as the appellant, and Shri Ishtiaq Ahmad Dar, a director at M/s Golden Tulip Hospitality, as the respondent. The revenue filed applications seeking to recall the Tribunal's orders for the assessment years 2014-15 and 2018-19, arguing that incriminating material found during a search at M/s Golden Tulip's premises justified the assessments under section 153A of the Income Tax Act. The Tribunal had previously ruled that no incriminating material was found related to the assessee for AY 2014-15 and that the material for AY 2018-19 was from a separate entity, leading to the dismissal of the revenue's applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398373 (ITAT-AMRITSAR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT KAPOOR; V.S. AGGARWAL
• Assessee Lawyers: RAJIV WADHERA LD
• Section: 153A

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HEARING THROUGH HYBRID MODE BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM 1. MA No.97/ASR/2024 (In ITA No.275/ASR/2023) (िनधाŊरणवषŊ / Assessment Year: 2014-15) & 2. MA No.93/ASR/2024 (In ITA No.276/ASR/2023) (िनधाŊरणवषŊ / Assessment Year: 2018-19) DCIT Central Circle Srinagar-190014 बनाम/ Vs. Shri Ishtiaq Ahmad Dar Post Officer Lane By Pass Srinagar 190014 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. BLWPD-3874-P (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎ की ओर से/Appellant by : Shri Rohit Kapoor (CA) & Sh. V. S. Aggarwal (ITP) – Ld. ARs ŮȑथŎ की ओर से/Respondent by : Shri Rajiv Wadhera (Addl. CIT) – Ld. Sr DR सुनवाईकीतारीख/Date of Hearing : 25-04-2025 घोषणाकीतारीख /Date of Pronouncement : 06 -06-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of these applications, the revenue seeks our indulgence in Tribunal order passed in captioned appeals vide common order dated 29-05-2024. For AY 2014-15, the bench, in para-13, deleted the addition on the ground that no incriminating material was found during 2 search on assessee. For AY 2018-19, the bench, in para-18 of the order, observed that the document as relied upon by Ld. AO was discovered at the premises of M/s Golden Tulip Hospitality which underwent search u/s 132. Consequently, the assessment proceedings should have been initiated by AO through a notice u/s 153C. Further, Ld. CIT(A) did not consider the vital fact that the searched premised from where incriminating material was found did not belong to the assessee. On these facts, the assessment order passed u/s 153A was held to be without jurisdiction. 2. In these applications, it has been stated that the incriminating material was recovered from the premises of M/s Golden Tulip Hospitality Private Limited in which the assessee was one of the directors. Upon perusal of search records, it was noted that the name of the assessee, Shri Ishtiaq Ahmad Dar was also mentioned on the warrant of authorization executed on 27-02-2019 at the premises of M/s Golden Tulip Hospitality Private Limited. Further, AO would assume jurisdiction even if there was incriminating material relating to even one year. The Tribunal has disregarded the fact that AO was correct in initiating proceedings u/s 153A as the warrant of authorization was issued in the name of the assessee to search the premises of M/s Golden Tulip Hospitality Private Limited from where incriminating material was found. Accordingly, a prayer has been made to recall the orders for both the years. The Ld. AR, on the other hand, contended that the application merely brings on record new facts which are impermissible. 3 3. We find that for AY 2014-15, no addition was made which is based on any incriminating material as found during search on assessee. For AY 2018-19, the assessment order clearly mentions that the incriminating material was found from the premises of M/s Golden Tulip Hospitality Private Limited which is a separate taxable entity. Apparently, no such averments were made by the revenue at the time of hearing for AY 2018-19. For AY 2014-15, the factual finding rendered by Tribunal has remained uncontroverted. On these facts, we are of the opinion that the revenue is merely seeking review of the orders on new facts which is impermissible. Accordingly, we see no reason to entertain these applications. 4. Both the applications stand dismissed. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. Sd/- Sd/- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER लेखा सद˟ /ACCOUNTANT MEMBER Dated: 06-06-2025 आदेश की Ůितिलिप अŤेिषत / Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT AMRITSAR "