Alka Chaturvedi, Noida V. DCIT, Cemtral Circle-1, Noida

ITA 2489/DEL/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2913 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 08-04-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 09-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.2489/Del/2022 Assessment Year 2014-15 Alka Chaturvedi D-64, Sector-47 Gautam Buddh Nagar Noida Vs. DCIT, Central Circle-I Noida TAN/PAN: ANQPC4030P (Appellant) (Respondent) Applicant by: Ms. Ishita Farsaiya, Advocate Respondent by: Ms. Sapna Bhatia, CIT-DR Date of hearing: 09 04 2024 Date of pronouncement: 19 04 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.: T he c a p ti o ne d a pp e al h a s be e n fi l e d b y t h e R e v e nu e a ga i n s t t he or de r o f t h e Co m mi ss i o ne r o f I n c o me Ta x ( A pp ea l s) - IV , Ka n pu r ( ‘ C I T ( A ) ’ i n s h or t ) d at e d 1 0. 0 8. 2 0 2 2 a r i si n g f r o m th e a s se s s m e n t o r d e r da t e d 09 . 08 . 2 0 21 pa s s e d b y t h e A s s e ss i n g O f f i c e r ( AO ) u n d e r S e c ti o n 14 3( 3) r . w . S ec t i o n 15 3 A o f t h e In c om e T a x A c t , 1 961 ( th e A c t ) c on c e r ni n g A Y 2 01 4- 15 . 2. W h en t h e m a t t e r w a s c a l l e d f o r h e ar i n g, t h e l d . c o u n se l f or t he a s s e s se e su b m it t e d a t t he ou t s e t t h a t t h e s ol i t ar y g r i e v a n c e w hi c h r e q u i r e s a d j u d i c a ti o n i n t h e pr e se n t ca s e i s co r r e ct n e s s o f t a x a b i l i t y o f R s. 4 , 21 6/ - u n d e r S e c t i o n 2( 22 ) ( e ) o f t he A c t . T h e ld. c o un s e l a l s o po i nt e d ou t t h a t o t h e r gr o un d s t a k e n i n t h e gr ou n d s o f a p p e a l m a y be i gn or e d fo r t h e p ur p o s e s o f a dj ud i c a t i o n of t he a ppe a l . ITA No.2489/Del/2022 2 3. T h e l d . c o u n s e l f or t h e a s s e s se e s u b mi t t e d t ha t t h e s e a r c h a n d se i z u r e o p e r a t i on w a s c o n du ct e d a t t h e p r e m i se s o f t he a s s e s se e o n 11 . 10 . 20 18 a nd c o n se q u e n t l y t he pr o c e e di n g s u n d e r Se c t i o n 15 3A w a s se t i n m o t i o n. It w a s po i n t ed ou t t ha t th e i m pu gn e d a s s e s sm e nt fo r A . Y . 2 01 4- 15 s t o o d c on c l u de d / c om pl e t e d a t t h e t i me o f se ar c h a n d r e m a i n e d un a b a t e d. Co n se q u e nt l y, t h e A O w a s n ot e nti t l e d t o m a k e a dd it i o n s / di sa l l ow a n c e s w i t h o ut ma k i n g r e f e r e n c e to a n y i nc r i m i na t i n g m a t e r i a l fo un d i n t h e c o ur s e o f se a r ch . Th e A O h a s m a de a dd it i o n s o f R s. 4 , 21 6/ - b y i n v o k i n g pr ov i s i o n s o f Se c t i o n 2( 22 ) ( e) o f t he A ct b y t a k i n g c o gn i z a n c e o f t h e f a c t s e m e r g i n g fr o m bo o k s o f a c c o un t a n d r e c o r d s. N o r e f e r e nc e t o a n y i nc r i m i na ti n g ma t e r i a l h a s be e n m a de . 4. T h e l d . D R f or t h e R e v e nu e c ou l d n ot c on t r o ve r t th e a s s e r t i on s m ad e on b eh a l f o f t h e a s s e s s e e t ow a r d s a b se nc e o f an y i n c r i mi n a ti n g m at e r i a l f o r m a k in g a d d i t i on s un de r S e c t i on 2( 2 2 ) ( e) o f t h e A c t . 5. W e ha ve c a r e f u l l y c on si d e r e d t h e o r d e r s o f t h e au t ho r i t i e s b e l o w a nd e x a m i n ed t he me r i t o f l e ga l c o n t e n t i o n s r a i s e d on b e h a l f o f t h e a s s e s se e a n d c o u n t e r r a i s e d o n b e h a l f o f t he R e ve nue . 6. I t i s t he c a se o f t he a s s e s s e e t h a t ad d i t i on s u nd e r S e c ti o n 2( 22 ) ( e ) c ou l d no t b e m a d e i n t h e a s s e s s m e nt fr a m e d u n d e r S e c t i o n 15 3 A o f t h e A c t d e h o r s r e f e r e n ce to a n y i n c r i m i na t i n g m a te r i al f o u n d i n t h e c o ur s e o f s e a r c h i n t h e h a n d s o f t he a s se s s ee . T h e i s s ue i s n o l on ge r r e s i nt e g r a. T h e j ud gm e nt r e n de r e d b y t h e H on ’ b l e A p e x C o u r t i n t h e c a se o f P r . C I T v s. A bh i s a r B u i ld w e l l ( P. ) L t d. , (2 02 3 ) 1 4 9 t ax m a nn . c o m 39 9 ( SC ) w ou l d sq u a r e l y a p pl y to t he f a c t s o f t h e c a s e a nd t h u s t h e sc o p e o f a s se s s m e n t u n d e r S e c t i o n 1 53 A i s r e s t r i ct e d t o t he i n c r i m i n a t i n g m at e r ia l fo u n d i n t h e co ur s e o f se a r c h o f t h e a s s e s s e e ow i n g t o t h e f a c t t ha t s u c h a ss e s sm e n t s t o o d c o n c lud e d / c o m pl e t e d a nd t h u s do n o t ge t a b a t ed b y o pe r a t i on o f l a w . G u ide d b y t he pr i n c i p l e s l a i d do w n b y t h e H on ’ b l e A p e x Co ur t i n th e c a s e of A b h i s a r ITA No.2489/Del/2022 3 B ui l d w e ll ( su pr a ), w e fi n d f or c e in t h e l e g a l pl e a r a i se d on be h a l f of t he a s se s s e e . H e nc e , i n t h e a b s e n c e o f a n y i n c r i m i nat i n g m a t e r i al fo un d i n a n u n a ba t e d a s se s s m e n t , t h e a dd i t io ns m a de b y t h e A O i n t h e c a p t i on e d a p p e a l r e q ui r e t o be q u a sh e d . 7. I n t h e r e su l t , t he a p p e al o f t h e a s s e s s ee i s a l lo w e d . Order pronounced in the open Court on 19 th April, 2024. Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] VICE PRESIDENT ACCOUNTANT MEMBER DATED: April, 2024 Prabhat