Shri Janardhan Moru Mhatre, Panvel V. ITO (Central), Thane

ITA 2076/PUN/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88805 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-01-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 23-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VERMA
• Keywords: Search and seizure
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 2076/PN/2012 (ASSESSMENT YEAR : 2002-03) SHRI JANARDHAN MORU MHATRE, PLOT NO.21, MIDDLE CLASS HOUSING SOCIETY, NEAR RUPAL CINEMA, PANVEL-410206 PAN NO.AEHPM8108C .. APPELLANT VS. ITO, CENTRAL, THANE .. RESPONDENT ASSESSEE BY : NONE REVENUE BY : SMT. M.S. VERMA, CIT DATE OF HEARING : 14-01-2015 DATE OF PRONOUNCEMENT : 19-01-2015 ORDER PER R.K.PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 27-06-2012 OF THE CIT(A)-I, THANE RELATING TO ASSESSMENT YEAR 2002-03. 2. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHAL F OF THE ASSESSEE. FURTHER, NO PETITION SEEKING ADJOURNMENT OF THE CASE HAS BEEN FILED. THEREFORE, THE APPEAL IS BEING DECIDED ON T HE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DEPAR TMENTAL REPRESENTATIVE. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. IN THIS CASE, SEARCH AND SEIZURE ACTION U/S.132 OF THE I.T. ACT WAS CARRIED OUT ON 07-02-2008. A NOTICE U/S.153A(A) WAS ISSUED TO THE 2 ASSESSEE ON 16-06-2008 AND THE ASSESSEE IN RESPONSE TO THE SAME FILED HIS RETURN OF INCOME ON 26-11-2009 DECLARING TOTAL INCOME OF RS.31,033/-. IN THIS CASE, REGULAR RETURN FILED BY THE ASSESSEE WAS SELECTED FOR SCRUTINY AND THE AO VIDE ORDER PASSED U/S.143(3) DATED 29- 03-2005 HAD DETERMINED THE TOTAL INCOME AT RS.12,53 ,460/-. THE AO ACCORDINGLY IN THE ORDER PASSED U/S.153A R.W. SECTI ON 143(3) DETERMINED TOTAL INCOME AT RS.12,53,460/-. 4. BEFORE CIT(A) THE ASSESSEE ARGUED THAT THE ADDIT ION MADE IN THE ORIGINAL ASSESSMENT AT RS.12,22,422/- AS UNEXPLAINE D EXPENDITURE WERE NOT CORRECTLY MADE AND HENCE THE SAME DESERVES TO B E DELETED. HOWEVER, THE LD.CIT(A) NOTED THAT THE ORIGINAL ASSE SSMENT ORDER PASSED U/S.143(3) DATED 29-03-2005 HAS BECOME FINAL AND NO PROCEEDING IN RESPECT THEREOF WAS PENDING BEFORE TH E AO. ON BEING CONFRONTED BY THE LD.CIT(A), THE AUTHORISED REPRESE NTATIVE, WHO WAS APPEARING BEFORE HIM, DID NOT FILE ANY SUBMISSION T O SUPPORT THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE BEFORE HIM . THE LD.CIT(A) THEREFORE CAME TO THE CONCLUSION THAT THE ORIGINAL ASSESSMENT ORDER PASSED U/S.143(3) DATED 29-03-2005 DETERMINING THE TOTAL INCOME AT RS.12,55,460/- HAS BECOME FINAL. THE AO HAS NOT MA DE ANY OTHER ADDITION IN THE ORDER PASSED U/S.153A R.W.S.143(3) AND HAS SIMPLY ADOPTED THE INCOME ALREADY DETERMINED U/S.143(3). THEREFORE, THE ORDER OF THE AO CANNOT BE DISTURBED IN THE PROCEEDI NGS U/S.153A AS THE COMPLETED ASSESSMENTS ARE NOT LIABLE TO BE ABATED A S A RESULT OF SEARCH. HE ACCORDINGLY UPHELD THE ACTION OF THE AO. 5. AGGRIEVED WITH THE ORDER OF CIT(A) THE ASSESSEE HAS FILED APPEAL BEFORE US BY TAKING THE FOLLOWING GROUNDS : 3 1. THE LD. APPELLATE AUTHORITY HAS DISMISSED THE APPEA L. 2. THE ASSESSMENT ORDER IS BAD IN LAW ON FACT. 3. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND O R MODIFY ANY GROUNDS OF APPEAL STATED ABOVE. 6. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIV E AND ON PERUSAL OF THE ORDERS OF THE LOWER AUTHORITIES, WE FIND NO INFIRMITY IN THE ORDER OF THE CIT(A). AS OBSERVED FROM THE RECORDS, ORIGINAL ASSESSMENT U/S.143(3) WAS COMPLETED ON 29-03-2005 DETERMINING THE TOTAL INCOME AT RS.12,53,460/-. THE AO IN THE ORDER PASSED U/S. 153A R.W.S. 143(3) HAS SIMPLY ADOPTED THE SAME INCOME. NO PROCEEDINGS AGAINST THE EARLIER ORDER PASSED U/S.143(3) DATED 29-03-2005 AR E PENDING WHICH OTHERWISE INDICATES THAT THE ASSESSEE HAS ACCEPTED THAT INCOME. UNDER THESE CIRCUMSTANCES, WE FIND NO INFIRMITY IN THE OR DER OF THE CIT(A). GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY DISM ISSED. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 19-01-2015. SD/- SD/- (SUSHMA CHOWLA) (R .K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED: 19 TH JANUARY, 2015 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE CIT(A)-I, THANE 4. THE CIT-I, THANE 5. THE D.R, A PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE