DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SRINAGAR V. SHRI NASIR AHMED DAR, SRINAGAR

MA 92/ASR/2024

AI Insights

The case involves an application by the revenue seeking recall of a Tribunal order that had previously held the assessment under section 153A to be without jurisdiction. The revenue argued that the incriminating material, although found at the premises of M/s Golden Tulip Hospitality, was legally admissible as the assessee, Shri Nasir Ahmad Dar, was a director and was mentioned in the warrant of authorization. The Tribunal, however, dismissed the application, stating that the revenue was merely attempting to introduce new facts post the judgment, which is not permissible.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398371 (ITAT-AMRITSAR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• 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; 2

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 MA No.92/ASR/2024 (in ITA No.263/ASR/2023) (िनधाŊरणवषŊ / Assessment Year: 2018-19) DCIT Central Circle Srinagar-190014 बनाम/ Vs. Shri Nasir Ahmad Dar 92, Hyderpora Near Masjid Sharief, Srinagar-190014. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. BSVPD-7988-N (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 this application, the revenue seeks our indulgence in Tribunal order passed in captioned appeal on 29-05-2024. The bench, in para-8 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 2 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 the application, 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 Nasir 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. 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 order. The Ld. AR, on the other hand, contended that the application merely brings on record new facts which are impermissible. 3. We find that para-4 of the assessment order clearly mention 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. The revenue is merely seeking review of the order on new facts which is impermissible. Accordingly, we see no reason to entertain this application. 3 4. The application 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 "