Rani Verma, Chandigarh V. DCIT, CC-II, Chandigarh

ITA 323/CHANDI/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5667 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-09-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 323/CHD/2019 / ASSESSMENT YEAR : 2012-13 SMT.RANI VERMA H.NO. 1383,SECTOR 33-C, CHANDIGARH VS. THE DCIT, CENTRAL CIRCLE-II, CHANDIGARH ! ' ./ PAN NO: AAIPV6878M !#/ APPELLANT %& !# / RESPONDENT '()* /ASSESSEE BY : SH. SUDHIR SEHGAL, ADVOCATE )* / REVENUE BY : SH. RITESH PARMAR, SR.DR + ,)( -' /DATE OF HEARING : 23.09.2019 ./ )( -' / DATE OF PRONOUNCEMENT : 27.09.2019 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 30.01.2019 OF THE COMMISSIONER OF INCOM E TAX (APPEALS)-3, GURGAON [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THAT THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER WITH REGARD TO THE CONFIRMING THE ADDITION OF RS. 26,80,000/- AS DEEMED DIVIDED U/S 22(E) IN THE HANDS OF THE APPELLANT. ITA NO. 323-CHD/2019 SMT.RANI VERMA, CHANDIGARH 2 2. THAT THE WORTHY CIT(A) HAS EARED IN CONFIRMING THE ADDITION OF RS. 26,80,000/- UNDER TH E HEAD DEEMED DIVIDED U/S 2(22)(E). THE ADDITION WAS NOT CALLED FOR SINCE NO INCRIMINATING MATERIAL WITH REGARD TO THE ABOVE ADDITION HAS BEEN FOUND DURING THE COURSE OF SEARCH. 3. THAT THE WORTHY CIT(A) HAS GROSSLY ERRED IN NOT CONSIDERING THE WRITTEN SUBMISSIONS FILED DURIN G THE COURSE OF APPELLATE PROCEEDINGS. 3. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS RELATI NG TO THE VALIDITY OF THE ADDITIONS MADE BY THE ASSESSING OFFICER. 4. AT THE OUTSET, BOTH THE LD. REPRESENTATIVES OF T HE PARTIES HAVE SUBMITTED THAT THE ADDITIONS FOR THE ASSESSMENT YEA R UNDER CONSIDERATION HAVE BEEN CONFIRMED BY THE LD. CIT(A) ON THE BASIS OF THE DECISION ARRIVED BY HIM IN THE ASSESSEES APPEAL FOR THE EAR LIER ASSESSMENT YEARS 2009-10 TO 2011-12. THE LD. COUNSEL FOR THE ASSESS EE HAS FURTHER INVITED OUR ATTENTION TO THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 10.7.2019 PASSED IN THE CASES OF THE ASSESSEE BEARI NG ITA NOS.937 TO 939/CHD/2014 DECIDED ALONGWITH OTHER APPEALS, WHERE IN, IDENTICAL ADDITIONS MADE / CONFIRMED BY THE CIT(A) FOR ASSES SMENT YEARS 2009-10 TO 2011-12 HAVE BEEN DELETED BY THE TRIBUNAL. 5. BOTH THE LD. REPRESENTATIVES OF THE PARTIES HA VE SUBMITTED THAT THE ISSUE IS SQUARELY COVERED BY THE ORDER OF THE T RIBUNAL DATED 10.7.2019 IN THE OWN CASE OF THE ASSESSEE (SUPRA) F OR THE EARLIER ITA NO. 323-CHD/2019 SMT.RANI VERMA, CHANDIGARH 3 ASSESSMENT YEARS. NO DISTINGUISHING FACT HAS BEEN B ROUGHT BEFORE US WHICH MAY JUSTIFY ANY DEPARTURE FROM THE FINDINGS A RRIVED AT BY THE TRIBUNAL IN THE OWN CASE OF THE ASSESSEE FOR THE EA RLIER ASSESSMENT YEARS, ON THE SAME ISSUE RAISED ON IDENTICAL FACTS AND CI RCUMSTANCES. 6. IN VIEW OF THIS, THE FINDINGS ARRIVED AT IN THE CASE OF THE ASSESSEE DECIDED VIDE ORDER DATED 10.7.2019 (SUPRA) BY THE T RIBUNAL WILL MUTATIS- MUTANDIS APPLY TO THE PRESENT APPEAL OF THE ASSESSE E FOR THE ASSESSMENT YEAR 2012-13. ] THE APPEAL OF THE ASSESSEE ACCORDINGLY STANDS ALLOW ED IN TERMS OF THE ORDER DATED 10.7.2019 (SUPRA). REGISTRY IS DIRE CTED TO ATTACH CERTIFIED COPY OF THE ORDER DATED 10.7.2019 (SUPRA) WITH THIS ORDER AND SEND A COPY THEREOF TO THE PARTIES ALONGWITH THE CO PIES OF THIS ORDER. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.09.2019 SD/- SD/- ( . . / N.K. SAINI) ( ! / SANJAY GARG) '#$ / VICE PRESIDENT %& / JUDICIAL MEMBER DATED : 27. 09.2019 .. 1)%(2343( / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. %& !# / THE RESPONDENT 3. + 5( / CIT 4. + 5( ( )/ THE CIT(A) 5. 36 %(7 , - 7 , 89:; / DR, ITAT, CHANDIGARH 6. :< , / GUARD FILE ITA NO. 323-CHD/2019 SMT.RANI VERMA, CHANDIGARH 4 1 + / BY ORDER, = / ASSISTANT REGISTRAR