Shri Kamal Kishore Chaurasia, New Delhi V. DCIT, New Delhi

ITA 27/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5468 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 04-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARAMITA BISWAS
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 27/DEL/2016 27/DEL/2016 27/DEL/2016 27/DEL/2016 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2007 2007 2007 2007 - -- - 08 0808 08 SHRI KAMAL KISHORE SHRI KAMAL KISHORE SHRI KAMAL KISHORE SHRI KAMAL KISHORE CHAURASIA, CHAURASIA, CHAURASIA, CHAURASIA, 575, 1 575, 1 575, 1 575, 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, DOUBLE STOREY DOUBLE STOREY DOUBLE STOREY DOUBLE STOREY FLAT, FLAT, FLAT, FLAT, NEW RAJENDRA NAGAR, NEW RAJENDRA NAGAR, NEW RAJENDRA NAGAR, NEW RAJENDRA NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 060. 110 060. 110 060. 110 060. PAN : ABJPC8088J. PAN : ABJPC8088J. PAN : ABJPC8088J. PAN : ABJPC8088J. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -8, 8,8, 8, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.S. SINGHVI, ADVOCATE. RESPONDENT BY : MS. PARAMITA BISWA S, CIT - DR. DATE OF HEARING : 30.01.2019 30.01.2019 30.01.2019 30.01.2019 DATE OF PRONOUNCEMENT : 05.02.2019 05.02.2019 05.02.2019 05.02.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2007-08 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXVI, NEW DELHI DATED 2 ND JULY, 2015. 2. BRIEF FACTS OF THE CASE ARE THAT SEARCH AND SEIZ URE OPERATION AT THE ASSESSEES PREMISES TOOK PLACE ON 29 TH APRIL, 2008 AND, IN PURSUANCE TO SUCH SEARCH, ASSESSMENT U/S 153A FOR T HE YEAR UNDER CONSIDERATION WAS COMPLETED ON 29 TH DECEMBER, 2010 AT THE INCOME OF `19,86,22,400/-. THAT SUBSEQUENTLY, ANOTHER SEARCH TOOK PLACE ON 19 TH JUNE, 2009 AND AGAIN, PROCEEDINGS U/S 153A WERE INI TIATED AND A FRESH ASSESSMENT WAS COMPLETED U/S 153A/143(3) ON 29 TH DECEMBER, 2011 AT THE INCOME OF `19,86,22,400/-. THE ASSESSEE HAD FI LED APPEAL BEFORE THE LEARNED CIT(A) AGAINST BOTH THE ORDERS AND IN T HE APPEAL AGAINST ITA-27/DEL/2016 2 THE ORDER DATED 29 TH DECEMBER, 2010, LEARNED CIT(A) DISMISSED THE ASSESSEES APPEAL HOLDING IT TO BE INFRUCTUOUS ON T HE GROUND THAT THE ASSESSMENT FOR THE YEAR UNDER CONSIDERATION HAS BEE N FRAMED U/S 153A/143(3) ON 29 TH DECEMBER, 2011 AND AGAINST SUCH ASSESSMENT ORDER, APPEAL HAS ALREADY BEEN DECIDED BY THE LEARN ED CIT(A) ON 7 TH NOVEMBER, 2013. 3. AT THE TIME OF HEARING BEFORE US, BOTH THE PARTI ES AGREED THAT TWO ASSESSMENTS FOR THE SAME ASSESSMENT YEAR CANNOT SURVIVE AND THEREFORE, THE SUBSEQUENT ASSESSMENT I.E. ASSESSMEN T ORDER DATED 29 TH DECEMBER, 2011 WOULD SURVIVE IN WHICH THE SAME INCO ME HAS BEEN ASSESSED WHICH IS ASSESSED BY ASSESSMENT ORDER DATE D 29 TH DECEMBER, 2010 AND THEREFORE, LEARNED CIT(A), IN THE IMPUGNED ORDER, INSTEAD OF HOLDING THE APPEAL TO BE INFRUCTUOUS, SHOULD HAVE D ECLARED THE ASSESSMENT ORDER DATED 29 TH DECEMBER, 2010 TO BE INFRUCTUOUS. WE ENTIRELY AGREE WITH THE SUBMISSION OF BOTH THE SIDE S THAT FOR THE SAME ASSESSMENT YEAR, THERE CANNOT BE TWO ASSESSMENTS AN D, IN THIS CASE, THERE ARE TWO ASSESSMENT ORDERS, ONE DATED 29 TH DECEMBER, 2010 AND ANOTHER DATED 29 TH DECEMBER, 2011, BOTH DETERMINING THE INCOME AT `19,86,22,400/-. WE HOLD THAT THE SUBSEQUENT ASSES SMENT ORDER DATED 29 TH DECEMBER, 2011 AS MODIFIED BY THE APPELLATE AUTHOR ITIES WOULD SURVIVE AND THE ASSESSMENT ORDER DATED 29 TH DECEMBER, 2010 HAS BECOME INFRUCTUOUS AND NULLITY. WITH THIS OBSERVAT ION, THE ASSESSEES APPEAL IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. DECISION PRONOUNCED IN THE OPEN COURT ON 05.02.2019 . SD/- SD/- (AMIT SHUKLA (AMIT SHUKLA (AMIT SHUKLA (AMIT SHUKLA ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. ITA-27/DEL/2016 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI KAMAL KISHORE CHAURASIA, SHRI KAMAL KISHORE CHAURASIA, SHRI KAMAL KISHORE CHAURASIA, SHRI KAMAL KISHORE CHAURASIA, 575, 1 575, 1 575, 1 575, 1 ST STST ST FLOOR, DOUBLE STOREY FLAT, FLOOR, DOUBLE STOREY FLAT, FLOOR, DOUBLE STOREY FLAT, FLOOR, DOUBLE STOREY FLAT, NEW RAJENDRA NAGAR, NEW DELHI NEW RAJENDRA NAGAR, NEW DELHI NEW RAJENDRA NAGAR, NEW DELHI NEW RAJENDRA NAGAR, NEW DELHI 110 060. 110 060. 110 060. 110 060. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -8, NEW DELHI. 8, NEW DELHI. 8, NEW DELHI. 8, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR