Sh. Jagdish Kumar Keshwani, Agra V. A.C.I.T., Central Circle, Agra

ITA 260/AGR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67491 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-12-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 22-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: WASEEM ARSHAD
• Assessee Lawyers: PANKAJ GARGH
• Section: 143(3); 153A; 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 260/AGRA/ 2013 ASSESSMENT YEAR: 2006-07 JAGDISH KUMAR KESHWANI, VS. ASSTT. COMMISSIONER OF INCOME TAX, 92, SURYA NAGAR, AGRA. CENTRAL CIRCLE, AGRA. (PAN ABXPK 6627 P) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ GARGH, ADVOCATE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 18.12.2013 DATE OF PRONOUNCEMENT : 20.12.2013 ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER: BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS C HALLENGED CORRECTNESS OF LEARNED CIT(A)S ORDER DATED 14 TH MARCH, 2013, IN THE MATTER OF ASSESSMENT U/S 153A R.W.S. 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2006-07 2. GRIEVANCES RAISED BY THE APPELLANT ARE AS FOLLOW S:- GROUND NO.1 (I) BECAUSE THE PROCEEDINGS INITIATED U/S 153A OF T HE ACT IS WRONG AND ILLEGAL AS NO PAPER, DOCUMENT OR ANY ADVERSE MA TERIAL RELATING TO THE RELEVANT YEAR WARRANTING ADDITION MADE BY THE A SSESSING OFFICER WAS FOUND DURING SEARCH. THE LD. COMMISSIONER OF I NCOME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER AS REGARDS INITIATION OF PROCEEDINGS U/S 153A OF TH E ACT. CONSIDERING THE FACTS OF THE CASE AND THE LEGAL POSITION THE AS SESSMENT IS LIABLE TO ITA NO.260 /AGRA/2013 A.Y. 2006-07 2 BE ANNULLED. LD. COMMISSIONER OF INCOME TAX (APPEA LS) HAS ERRED IN REJECTING THE APPELLANTS GROUND. (II) BECAUSE SINCE NO INCRIMINATING MATERIAL WAS FO UND DURING THE COURSE OF SEARCH FOR WARRANTING ADDITIONS MADE BY T EASELING OFFICER, THE ADDITIONS MADE IN THE RELEVANT PREVIOUS YEAR AR E WRONG, ILLEGAL AND DESERVES TO BE DELETED. GROUND NO.2 (I) BECAUSE THE LD. CIT(A) HAS WRONGLY, ILLEGALLY A ND ARBITRARILY CONFIRMED THE ADDITION OF RS.1,58,409/- MADE BY THE ASSESSING OFFICER U/S 23(4) OF THE ACT. (II) BECAUSE CONSIDERING THE FATS OF THE CASE THAT THE PROPERTY COULD NOT BE LET OUT AND NO RENT WAS RECEIVED OR RECEIVAB LE, THE NOTIONAL RENT CANNOT BE ASSESSED, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ADDITION INSTEAD OF DEL ETING THE SAME. GROUND NO.3 BECAUSE THE LD. COMMISSIONER OF INCOME TAX (APPEALS ) HAS WRONGLY, ILLEGALLY AND ARBITRARILY CONFIRMED THE ADDITION OF RS.14714/- OUT OF ADDITION OF RS.66142/- MADE BY THE ASSESSING OFFICE R FOR SO CALLED LOW HOUSE HOLD WITHDRAWALS. GROUND NO.4 BECAUSE THE LD. CIT(A) ERRED IN LAW IN CONFIRMING T HE ASSESSING OFFICERS ACTION AS REGARDS CHARGING OF INTEREST U/ S 234A, 234B AND 234C OF THE ACT. 5. THAT THE APPELLANT CRAVES LEAVE TO ADD, AMEND, A LTER MODIFY OR DELETE ANY OR ALL OF THE GROUNDS OF APPEAL BEFORE O R AT THE TIME OF HEARING. 3. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED REPRESENTATIVES FAIRLY SUBMITTED THAT ALL THE ABOVE ISSUES ARE COVERED, IN FAVOUR OF THE ASSESSEE, BY OUR ORDER DATED 28.12.2012 IN ASSESSEES OWN CASE FOR T HE ASSESSMENT YEARS 2003-04, 2004-05, 2005-06, 2007-08 AND 2008-09. ITA NO.260 /AGRA/2013 A.Y. 2006-07 3 4. WE SEE NO REASONS TO TAKE ANY OTHER VIEW OF THE MATTER THAN THE VIEW TAKEN BY US IN ASSESSEES OWN CASE, FOR OTHER YEARS, VIDE OUR ORDER DATED 28.12.2012. A COPY OF THE SAID ORDER IS DEEMED TO BE ATTACHING TO AND FORMED PART OF THIS ORDER AS WELL. RESPECTFULLY FOLLOWING THE SAID ORDER, WE UP HOLD THE GRIEVANCES OF THE ASSESSEE AND THE ASSESSEE WILL BE ENTITLED TO RELIE F TO THAT EXTENT. THE OBSERVATIONS MADE IN THE SAID ORDER WILL APPLY MUTATIS MUTANDIS TO THIS ASSESSMENT YEAR AS WELL. 5. IN THE RESULT, THE APPEAL IS ALLOWED IN THE TERM S INDICATED ABOVE. (ORDER PRONOUNCED IN THE OPEN COURT ON 20.12.2013) SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 20.12.2013 PBN/* COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY