Ashwani Kumar Gupta, Chandigarh V. ACIT, Chandigarh

ITA 107/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81048 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-11-2014
• Assessment Year: 1999-2000
• Appeal Filed On: 07-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: ASHWANI GUPTA
• Keywords: Assessment record
• Section: 133A; 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI,JUDICIAL MEMBER AND SHRI T.R.SOOD ACCOUNTANT MEMBER, ITA NOS. 107 TO 111/CHD/2013 A.YS.: 1999-2000 TO 2003-04 SHRI ASHWANI KUMAR GUPTA, VS THE A.C.I.T., 3007, SECTOR 19-D, CENTRAL CIRCLE., CHANDIGARH. CHANDIGARH. PAN : ABLPG9219P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI GUPTA RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 19.11.2014 DATE OF PRONOUNCEMENT : 21.11.2014 O R D E R PER BHAVNESH SAINI, JM ALL THE APPEALS BY ASSESSEE ARE DIRECTED AGAINST COMMON ORDER OF LD. CIT(APPEALS), CENTRAL, GURGAON DATED 08.11.2012 FOR ASSESSMENT YEARS 1999-2000 TO 2003-0 4 ON THE FOLLOWING IDENTICAL GROUNDS : 1. THAT DESPITE DIRECTIONS BY THIS HON'BLE TRIBUNAL WHILE RESTORING THE APPEALS FOR FRESH DECISION, THE LD. C IT(A) AVOIDED TO DEAL WITH THE ISSUE OF JURISDICTION OF T HE AO BY VIRTUE OF SEC 127 OF THE ACT, ON THE GROUND THAT CIT (A) IS NOT EMPOWERED U/S 246A OF THE ACT TO ADJUDICATE ON THE MATTER AND ALSO AVOIDED TO GIVE ANY FINDINGS ON INA CTION OF THE LD. AO AS PER SEC 124 OF THE ACT. 2. THAT THE LD. AO HAD SUBMITTED THE REMAND REPORT TO T HE LD. CIT(A), BUT COPY THEREOF IS NOT PROVIDED TO THE ASSESSES. 3. THAT THE LD. CIT(A) HAS PASSED COMMON ORDER IN BUNCH OF APPEALS ARISING FOR VARIOUS ASSESSMENT YEARS, THE CO PY OF 2 ORIGINAL ORDER IS ATTACHED WITH ONE APPEAL AND WITH RES T OF APPEALS ATTESTED COPIES OF ORDER IS ATTACHED. 4. THAT THE APPELLANT CRAVES LEAVE TO AMEND, ALTER OR A DD TO THE ABOVE GROUNDS OF APPEAL, BEFORE THE APPEAL IS H EARD AND DISPOSED OFF. 5. IT IS PRAYED THAT THE ENTIRE ASSESSMENT RECORD OF TH E LD. AO AND THE SEARCH RECORD OF THE CASE MAY KINDLY BE SUMMONED FOR BETTER APPRECIATION OF THE FACTS OF THE CASE. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT EARLIER T HE MATTER TRAVELLED TO THE ITAT, CHANDIGARH BENCH, WHO VIDE ITS COMMON ORDER DATED 16.04.2008 HAD RESTORED THE APPEALS FOR THE SAME ASSESSMENT YEARS TO THE FILE O F LD. CIT(APPEALS) FOR FRESH DECISION. THE LD. CIT(APPEA LS) NOTED THAT AFTER DEPOSIT OF THE PRESCRIBED FEES AFR ESH, THE APPEALS WERE TAKEN UP FOR HEARING AS WERE DIRECTED BY THE TRIBUNAL. THE ASSESSEE IN PERSON APPEARED BEFORE L D. CIT(APPEALS) AND IT WAS THE MAIN CONTENTION OF THE ASSESSEE REGARDING THE JURISDICTION PASSED UNDER SE CTION 127 CENTRALIZING THE GROUP OF CASES AS WELL AS PROC EEDINGS UNDER SECTION 153A OF THE ACT. IN THIS CASE, SEARC H & SEIZURE OPERATION WAS CONDUCTED ON 03.09.2004. THE NOTICE UNDER SECTION 153A OF THE ACT DATED 06.10.20 05 WAS ISSUED WHICH WAS FOLLOWED BY STATUTORY NOTICES. THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE. IT WAS NOTED THAT ASSESSEE FROM DAY ONE HAS BEEN CHALLENGI NG THE JURISDICTION AND THE ASSESSING OFFICER ULTIMATELY PROCEEDED TO MAKE ASSESSMENT BY WAY OF BEST JUDGEME NT ON THE BASIS OF THE MATERIAL ON RECORD, AS NOTHING INCRIMINATING RECORD WAS FOUND DURING THE SEARCH OPERATION, HENCE NO ADDITIONS WERE MADE ON ACCOUNT OF UNDISCLOSED INCOME. THE ASSESSEE SIMILARLY RAISED THE 3 SAME ISSUE ON JURISDICTION AND PROCEEDINGS UNDER SE CTION 153A OF THE ACT BEFORE LD. CIT(APPEALS). THE ASSES SING OFFICER ALONGWITH HIS REMAND REPORT HAD ENCLOSED CO PY OF THE PANCHNAMA. THE NAMES OF SHRI AJAY KUMAR GUPTA, SHRI ASHWANI KUMAR GUPTA, M/S VISHNU ASSOCIATES LTD . AND SHRI VIJAY KUMAR GUPTA ARE FOUND MENTIONED IN T HE PANCHNAMA. THE ASSESSING OFFICER FURTHER CLARIFIED THAT M/S VALCO INDUSTRIES LTD. WAS FORMERLY KNOWN AS M/S VISHNU ASSOCIATES LTD. AND THAT THE SEARCH COMMENCE D ON 03.09.2004 AND THAT THE PREMISES OF M/S VALCO INDUS TRIES LTD. WERE ALSO COVERED UNDER SECTION 133A OF THE AC T. IT WAS, THEREFORE, STATED THAT IN VIEW OF THE FACTUAL POSITION, NOTICES UNDER SECTION 153A WERE VALID AND THERE WAS NO NECESSITY FOR INVOKING PROVISIONS OF SECTION 153C O F THE ACT. THE LD. CIT(APPEALS) CONSIDERING THE MATERIAL ON RECORD AND PANCHNAMA, DISMISSED ALL THE APPEALS OF THE ASSESSEE. HIS FINDINGS IN PARA 6.1 AND 7 ARE REPRO DUCED AS UNDER : 6.1 I HAVE CONSIDERED THE RIVAL SUBMISSIONS. THE PANCHNAMA DULY SIGNED BY THE PARTY CONTAINED THE NAMES AS MENTIONED BY THE ASSESSING OFFICER IN THIS REPORT. THE PANCHNAMA IS NO DOUBT A VALID AND IMPORTANT PIECE OF DOCUMENT. THEREFORE, THE PROCEEDINGS UNDER SECTION 153A IS HELD TO BE VALID, CONSEQUENT TO THE SEARCH OPERATION UNDER SECTION 132. NOW COMING TO THE JURISDICTION ORDER PASSED UNDER SECTION 127 OF THE INCOME TAX ACT I.R.O. THE VALCO GROUP WHICH INCLUDES THE ASSESSEE, THE LD. ASSESSING OFFICER IN THE REMAND HAD ALSO FORWARDED A COPY OF THE ORDER UNDER SECTION 127 OF THE INCOME TAX ACT,1961 DATED 30.05.2005 PASSED BY THE COMMISSIONER OF INCOME TAX-I CHANDIGARH. BE THAT AS IT MAY, ON THE ISSUE OF THE JURISDICTION, I AM NOW EMPOWERED UNDER SECTION 246A OF THE INCOME TAX ACT,1961 TO ADJUDICATE ON THE MATTER. HENCE, THESE GROUNDS OF APPEAL ARE DISMISSED. 4 7. IN THE RESULT, APPEALS OF THE ASSESSEE FOR AYS 1999-2000, 2000-01, 2001-02, 2002-03 AND 2003- 04 ARE DISMISSED. 3. THE ASSESSEE, IN PERSON APPEARED AT THE TIME OF HEARING AND SUBMITTED THAT THE ISSUE IS NOW COVERED AGAINST THE ASSESSEE BY ORDER OF ITAT CHANDIGARH BE NCH IN THE CASE OF SHRI VIJAY KUMAR GUPTA VS ACIT IN IT A NOS. 135 TO 138/CHD/2013 VS ACIT DATED 30.04.2014, COPY OF THE ORDER IS PRODUCED ON RECORD IN WHICH IN PARA 8 & 9, THE TRIBUNAL HELD AS UNDER : 8. THE ISSUE RAISED IN THE PRESENT BUNCH OF APPEALS IS IDENTICAL TO THE ISSUE BEFORE THE TRIBUNAL IN THE CROSS OBJECTIONS FILED BY THE ASSESSEE RELATING TO ASSESSMENT YEAR 2004-05 AND FOLLOWING THE SAME PARITY OF REASONING, WE HOLD THAT THE ASSESSING OFFICER HAD THE JURISDICTION TO INITIATE THE PROCEEDINGS UNDER SECTION 153A OF THE ACT AS THE SAID JURISDICTION WAS VALIDLY VESTED IN THE ASSESSING OFFICER BY THE ORDER PASSED UNDER SECTION 127(3) OF THE ACT BY THE COMMISSIONER OF INCOME TAX-I, CHANDIGARH. FURTHER, IN VIEW OF THE PROCEEDINGS, THE ASSESSING OFFICER HAD VALIDLY INITIATED THE PROCEEDINGS UNDER SECTION 153A OF THE ACT AND CONSEQUENTLY, WE UPHOLD THE ORDER OF ASSESSING OFFICER IN THIS REGARD. IN ANY CASE, NO ADDITION HAS BEEN MADE IN THE HANDS OF THE ASSESSEE FOR THE CAPTIONED ASSESSMENT YEARS UNDER APPEAL AND THE ISSUE RAISED BY THE ASSESSEE IS PURELY ACADEMIC IN NATURE. IN VIEW THEREOF, THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE DISMISSED. 9. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE DISMISSED. 4. CONSIDERING THE FACTS OF THE CASE IN THE LIGHT O F THE ORDER OF THE TRIBUNAL IN GROUP CASES OF SHRI VIJAY KUMAR GUPTA (SUPRA), WE DO NOT FIND ANY MERIT IN THE APPE ALS OF THE ASSESSEE. THE ISSUE IS SQUARELY COVERED AS PER ADMISSION OF THE ASSESSEE, AGAINST THE ASSESSEE BY THE 5 ORDER OF THE TRIBUNAL ABOVE. THEREFORE, ALL THE AP PEALS OF THE ASSESSEE ARE DISMISSED. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER,2014. SD/- SD/- ( T.R.SOOD) (BHAVNES H SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST NOVEMBER,2014 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR. ASSISTANT REGISTRAR ITAT,CHD.