DCIT, Ghaziabad V. M/s Lawrence Distributors (P) Ltd., New Delhi

ITA 2961/DEL/2013

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0532 (ITAT-DELHI)
• Duration Of Justice: 9 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 17-10-2022
• Assessment Year: 2005-2006
• Appeal Filed On: 12-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Search and seizure
• Section: 144; 153A; 153

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER ITA No.2961/Del/2013 Assessment Year: 2005-06 DCIT Central Circle Ghaziabad Vs Lawrence Distributors (P) Ltd. ,4/71A, Lawrence Road, Keshav Puram New Delhi (APPELLANT) (RESPONDENT) Appellant Sh. Jeetender Chand, Sr. DR. Respondent None Date of hearing: 18/10/2022 Date of Pronouncement: 18/10/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A), Muzaffarnagar dated 08.02.2013 pertaining to A.Y. 2005-06. 2. The grievance of the assessee read as under :- 1. That Ld. CIT(A) has erred in law and on facts in coming to the conclusion that as a result of proceedings u/s. 153A of the I.T. Act, 196, the proceedings already completed earlier u/s. 144 of the Act would have abated. 2 2. That Ld. CIT(A) has erred in law and on facts in allowing relief to the assessee ignoring the decision of jurisdictional High Court in the case of CIT Vs. Shaila Agarwal in appeal No.241 of 2008. 3. That the order of Ld. CIT(A) being erroneous in law and on facts as well as without jurisdiction needs to be vacated and the order of the AO be restored. 3. This appeal was first listed for hearing on 11.11.2013 on which date it was adjourned as no one attended the proceedings on behalf of the assessee. Nine years have lapsed since the first date of hearing, therefore, we decided to proceed exparte. 4. The DR was heard at length who placed strong reliance on the assessment order. The orders of the first appellate authority have been carefully perused. 5. Briefly stated the facts of the case are that the assessee filed its return of income on 31.05.2005 which return was selected for scrutiny assessment and accordingly statutory notices were issued and served upon the assessee. 6. As no one attended the assessment proceedings the AO was forced to complete the assessment exparte u/s. 144 of the Act and AO completed the assessment determining total income at Rs.22474290/-. 7. The assessee preferred appeal before CIT(A)-7, New Delhi and made written submissions which were transmitted to the AO by the CIT(A) calling for a remand report. The AO in his remand 3 report informed the CIT(A) that a search and seizure operation on 14.10.2008 was conducted at the premises of the group of the assessee and an assessment order has been framed u/s. 143 (3) r.w.s. 153 C of the Act. 8. On these facts the CIT(A) decided the present appeal as under :- 4 5 6 9. We have given a thoughtful consideration to the aforestated findings of the CIT(A) and have come to the conclusion that the CIT(A) has returned the findings on proper appreciation of the facts in the light of the relevant provisions considered therein. 10. We, therefore, do not find any reason to interfere with the findings of the CIT(A). The appeal filed by the revenue is dismissed. 11. Decision pronounced in the open court on 18.10.2022 Sd/- Sd/- (KUL BHARAT) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .10.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 7 Date of dictation 18.10.2022 Date on which the typed draft is placed before the dictating Member 18.10.2022 Date on which the typed draft is placed before the Other member 18.10.2022 Date on which the approved draft comes to the Sr.PS/PS 18.10.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 18.10.2022 Date on which the fair order comes back to the Sr. PS/ PS 18.10.2022 Date on which the final order is uploaded on the website of ITAT 18.10.2022 Date on which the file goes to the Bench Clerk 18.10.2022 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order