NEMCHAND J GALA, MUMBAI V. DCIT CC 12, MUMBAI

ITA 39/MUM/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 0816 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 05-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH JAN
• Assessee Lawyers: DEDUCTION US D IB L; AGAINST IMPUGNED S DATED
• Keywords: Unexplained cash credit; Unexplained expenditure; Gift; Search and seizure; Salary income; Loose papers; Opportunity of being heard; Additional evidence
• Section: 69C; 142(1); 153A; 68; 69; 6; 132; 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NOS.36 TO 40/MUM/2015 ASSESSMENT YEARS: 2004-05 TO 2008-09 NEMCHAND J. GALA (FORMERLY KNOWN AS MEKAN GALA), 93, DADISETH AGIARY LANE, KALBADEVI, MUMBAI-400002 / VS. DCIT, CC-12, MUMBAI ( !' # /ASSESSEE) ( $ / REVENUE) PAN. NO.AACPG1554D ITA NOS.6422 & 6423/MUM/2014 ASSESSMENT YEARS: 2009-10 & 2010-11 NEMCHAND J. GALA (FORMERLY KNOWN AS MEKAN GALA), 93, DADISETH AGIARY LANE, KALBADEVI, MUMBAI-400002 / VS. DCIT, CC-12, MUMBAI ( !' # /ASSESSEE) ( $ / REVENUE) PAN. NO.AACPG1554D ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 2 $% & # ' / DATE OF HEARING : 24/01/2018 & # ' / DATE OF ORDER: 24/01/2018 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THIS BUNCH OF SEVEN APPEALS IS BY THE ASSESSEE AGAINST THE IMPUGNED ORDERS DATED 01/09/2014 AND 01/10/2014 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, ON THE GROUNDS STATED IN THE RESPECTIVE GROUNDS OF APPEAL WITH RESPECT TO CONFIRMING THE DISALLOWANCE ON ACCO UNT OF PURCHASES, DIRECT AND INDIRECT EXPENSES IN RESPECT OF PROPRIETARY CONCERN M/S PRIME INDUSTRIES AND FURTHE R DISALLOWING THE MUNICIPAL TAXES AND DEDUCTION U/S 8 0D, 80IB(4), 80L AND THE ADDITION ON ACCOUNT OF ALLEGED UNEXPLAINED LOAN CREDITORS, INVOKING THE PROVISION OF SECTION 68 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT). $ ! / REVENUE BY SHRI NARENDRA SINGH JANPANGI CIT-DR !' # ! / ASSESSEE BY SHRI HARI S. RAHEJA-AR ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 3 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSEE , SHRI HARI S. RAHEJA, AT THE OUTSET, CLAIMED THAT THE IMP UGNED ISSUES ARE COVERED BY THE DECISION OF THE TRIBUNAL IN GROUP CASES OF SHRI LAXMI J. GALAL VS DCIT (ITA NOS.2402 TO 2406/MUM/2015, ETC) ORDER DATED 19/01/2018. IT WAS EXPLAINED THAT SO FAR AS, ASSESSMENT YEARS 2004-05 TO 2008-09 ARE CONCERNED, THESE ARE UNABATED ASSESSMEN T, THEREFORE, ARE COVERED BY THE AFORESAID DECISION. S O FAR AS, ASSESSMENT YEAR 2009-10 TO 2010-11 ARE CONCERNED, I N VIEW OF THE AFORESAID ORDER OF THE TRIBUNAL DATED 19/01/2018, BOTH THESE APPEALS MAY BE SET ASIDE TO THE FILE OF THE LD. ASSESSING OFFICER. ON THE OTHER HAN D, THE LD. CIT-DR, SHRI NARENDRA SINGH JANPANGI, DID NOT CONTR OVERT THE ASSERTION OF THE LD. COUNSEL FOR THE ASSESSEE. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. CONSIDERI NG THE TOTALITY OF FACTS AND THE AFORESAID DECISION OF THE TRIBUNAL DATED 19/01/2018, THE ISSUE HAS BEEN CONSIDERED AND IT WAS HELD AS UNDER:- THESE CROSS APPEALS FILED BY TWO DIFFERENT ASSESSE ES AND THE REVENUE ARE DIRECTED AGAINST SEPARATE, BUT IDENTICA L ORDERS OF ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 4 THE CIT(A)- 48, MUMBAI DATED 16TH FEBRUARY, 2015 FO R ASSESSMENT YEARS 2004-05 TO 2010-11. SINCE THE FACT S ARE IDENTICAL AND ISSUES ARE COMMON, FOR THE SAKE OF CO NVENIENCE THESE APPEALS WERE HEARD TOGETHER AND ARE DISPOSED OFF BY THIS COMMON ORDER. 2. THE ASSESSEE AS WELL AS THE REVENUE HAS TAKEN MO RE OR LESS COMMON GROUNDS OF APPEAL FOR ALL THE ASSESSMENT YEA RS. THROUGH THESE GROUNDS, THE ASSESSEE HAS CHALLENGED THE ADDITIONS SUSTAINED BY THE CIT(A) IN RESPECT OF UNS ECURED LOANS UNDER SECTION 68 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), DISALLOWANCE OF INTEREST E XPENSES, DISALLOWANCE OF CONSULTANCY EXPENSES AND DISALLOWAN CE US 80C/80D OF THE ACT. REVENUE HAS TAKEN THE GROUNDS CHALLENGING THE DELETION MADE BY THE CIT(A) TOWARDS CESSATION OF LIABILITY UNDER SECTION 41(1)(A) OF THE ACT, DEL ETION OF UNSECURED LOAN ADDED UNDER SECTION 68 OF THE ACT, D ELETION OF UNEXPLAINED CREDIT CARD EXPENSES MADE UNDER SECTION 69C OF THE ACT, DELETION OF ADDITIONS MADE TOWARDS UNEXPLA INED PURCHASE OF APPLE IPOD. SIMILARLY IN THE CASE OF SH RI BHAVESH L. GALA THE ASSESSEE HAS TAKEN GROUNDS CHALLENGING THE ADDITIONS SUSTAINED BY THE CIT(A) TOWARDS UNSECURED LOANS MADE UNDER SECTION 68 OF THE ACT, INTEREST DISALLOW ANCE CLAIMED AGAINST RENTAL INCOME, DISALLOWANCE OF CONS ULTANCY EXPENSES AND ADDITION TOWARDS MUNDAN CEREMONY GIFTS UNDER SECTION 68 OF THE ACT. THE REVENUE HAS TAKEN GROUND S CHALLENGING THE DELETION MADE BY THE CIT(A) TOWARDS CESSATION OF LIABILITY UNDER SECTION 41(1)(C), UNEXPLAINED CR EDIT TOWARDS UNSECURED LOANS UNDER SECTION 68 OF THE ACT AND DEL ETION OF ADHOC ADDITIONS TOWARDS BANK DEPOSITS UNDER SECTION 69 OF THE ACT. 3. THE BRIEF FACTS OF THE CASE EXTRACTED FROM ITA N O. 2402/MUM/2015 FOR A.Y. 2005-06 ARE THAT THE ASSESSE E IS AN INDIVIDUAL DERIVING INCOME FROM SALARY AND OTHER SO URCES. A SEARCH AND SEIZURE ACTION UNDER SECTION 132 OF THE ACT, WAS CARRIED OUT IN THE CASE OF RELIABLE PAPER (INDIA) P VT. LTD. AND ITS GROUP CONCERNS, MUMBAI BETWEEN 23RD FEBRUARY, 2 010 AND 20TH APRIL, 2010 WHEREIN INCRIMINATING DOCUMENTS RE LATING TO THE ASSESSEE WAS FOUND AND SIMULTANEOUSLY ACTION UN DER SECTION 132 OF THE ACT, WAS CARRIED OUT IN THE PREM ISES OF THE ASSESSEE. CONSEQUENT TO THE SEARCH NOTICE UNDER SEC TION 153A OF THE ACT DATED 07.03.2011 WAS ISSUED AND DULY SER VED ON THE ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 5 ASSESSEE CALLING FOR THE RETURN OF INCOME FOR A.Y. 2004- 05 TO A.Y. 2009-10. IN RESPONSE TO THE NOTICE, THE ASSESS EE HAS FILED HIS RETURN OF INCOME FOR ASSESSMENT YEARS 2005-06 T O 2009-10 ON 23.03.,2011. FOR A.Y. 2010-11 THE ASSESSEE HAS F ILED RETURN OF INCOME UNDER SECTION 139(1) ON 31ST DECEMBER 201 0. 4. THE CASE HAS BEEN SELECTED FOR SCRUTINY AND ACCO RDINGLY NOTICES UNDER SECTIONS 143(2) AND 142(1) OF THE ACT DATED 25TH APRIL 2011 WERE ISSUED. ON 26TH APRIL, 2011 THE ASS ESSEE FILED A LETTER OF ADJOURNMENT SEEKING TIME FOR FILING DET AILS. A FURTHER NOTICE UNDER SECTION 142(1) DATED 25TH APRIL, 2011 ALONG WITH A QUESTIONNAIRE WAS ISSUED FIXING THE CASE FOR HEAR ING ON 12.05.2011. THE ASSESSEE NEITHER APPEARED NOR FILED ANY DETAILS ON THE DATE FIXED FOR HEARING, HOWEVER, FIL ED A LETTER DATED 19.05.2011 SEEKING ADJOURNMENT OF HEARING. TH E AO HAS ISSUED ONE MORE LETTER DATED 15.10.2012 AND DIRECTE D THE ASSESSEE TO COMPLY WITH THE EARLIER NOTICE ISSUED O N 25TH APRIL, 2011. THE ASSESSEE NEITHER APPEARED NOR FILED ANY D ETAILS. THEREFORE, IN VIEW OF THE NON-COMPLIANCE ON THE PAR T OF THE ASSESSEE, THE AO ISSUED A SHOW CAUSE NOTICE ON 29.1 0.2012 ASKING AS TO WHY THE ASSESSMENT SHOULD NOT BE COMPL ETED UNDER SECTION 144 OF THE ACT, ON THE BASIS OF THE M ATERIAL, DOCUMENTS AND INFORMATION AVAILABLE ON RECORD. SINC E THE ASSESSEE FAILED TO COMPLY WITH THE SHOW CAUSE NOTIC E ISSUED, THE AO HAS PASSED THE ASSESSMENT UNDER SECTION 144 R.W.S. 153A OF THE ACT, ON 25TH MARCH, 2013 DETERMINING TH E TOTAL INCOME ON THE BASIS OF THE MATERIAL, DOCUMENTS AND INFORMATION AVAILABLE ON RECORD. WHILE DOING SO, TH E AO HAS REJECTED THE BOOKS OF ACCOUNT UNDER SECTION 145(3) OF THE ACT AND DETERMINED THE TOTAL INCOME ON THE BASIS OF BES T JUDGEMENT ASSESSMENT IN TERMS OF SECTION 144 OF THE ACT AND M ADE VARIOUS ADDITIONS INCLUDING ADDITIONS TOWARDS UNSECURED LOA NS AS UNEXPLAINED CASH CREDIT UNDER SECTION 68 OF THE ACT , CESSATION OF LIABILITY, TOWARDS UNPROVED SUNDRY CREDITORS UND ER SECTION 41(1)(A), ADHOC ADDITION TOWARDS BANK DEPOSIT UNDER SECTION 69C, DISALLOWANCE OF INTEREST EXPENSES, DISALLOWANC E OF CONSULTANCY EXPENSES, DISALLOWANCE OF DEDUCTION CLA IMED UNDER SECTION 80C/80D, ADDITION ON ACCOUNT OF UNDIS CLOSED JEWELLERY AND UNEXPLAINED PURCHASE OF APPEAL IPOD. 5. AGGRIEVED BY THE ASSESSMENT ORDER THE ASSESSEE P REFERRED AN APPEAL BEFORE THE CIT(A). BEFORE THE CIT(A), THE ASSESSEE CHALLENGED THE ASSESSMENT ORDER PASSED BY THE AO UN DER ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 6 SECTION 144 R.W.S. 153A OF THE ACT, ON THE GROUND T HAT THE AO HAS PASSED THE ASSESSMENT ORDER WITHOUT PROVIDING R EASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE HAS ALSO T AKEN A LEGAL PLEA IN AS MUCH AS THE ADDITIONS MADE BY THE AO FOR A.Y. 2004-05 TO A.Y. 2008-09 ARE BAD IN LAW AS THE ASSES SMENT FOR A.Y. 2004 -5 TO A.Y. 2008-09 HAVE BE UNABATED/CONCL UDED AS ON THE DATE OF SEARCH AND HENCE IN THE ABSENCE OF A NY INCRIMINATING MATERIAL FOUND AS A RESULT OF THE SEA RCH NO ADDITION CAN BE MADE. IN THIS REGARD RELIED UPON TH E DECISION OF THE ITAT, MUMBAI SPECIAL BENCH, IN THE CASE OF A LL CARGO GLOBAL LOGISTICS LTD. VS. DCIT (2012) 137 ITD 287 ( MUM). REGARDING THE ADDITION MADE BY THE AO TOWARDS UNSEC URED LOAN, CESSATION OF LIABILITY, UNEXPLAINED CREDIT CA RD EXPENDITURE, DISALLOWANCE OF INTEREST EXPENSES, CON SULTANCY EXPENSES, DENIAL OF DEDUCTION UNDER SECTION 80C/80D , THE ASSESSEE HAS FILED ELABORATE WRITTEN SUBMISSIONS AL ONG WITH ADDITIONAL EVIDENCES. THE CIT(A), DURING THE COURSE OF APPELLATE PROCEEDINGS FORWARDED THE ADDITIONAL EVID ENCES FILED BY THE ASSESSEE TO THE AO FOR HIS COMMENTS. THE AO, VIDE HIS REMAND REPORT DATED 20TH AUGUST, 2014, COMMENTED ON THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE AND THEI R ADMISSIBILITY. THE AO ALSO COMMENTED ON THE GROUND TAKEN BY THE ASSESSEE WITH REGARD TO EX-PARTE ASSESSMENT ORDER UNDER SECTION 1 44 AND REJECTION OF BOOKS OF ACCOUNT AND SUBMITTED THAT TH E ASSESSEE WAS NON-COOPERATIVE DURING THE COURSE OF ASSESSMENT PROCEEDINGS WHICH IS EVIDENCE FROM THE FACTS RECORD ED IN THE ASSESSMENT ORDER WHERE NUMBER OF NOTICES HAVE BEEN ISSUED TO THE ASSESSEE TO FILE DETAILS FOR WHICH THE ASSESSEE HAS FILED TO FILE ANY EVIDENCE. IN SO FAR AS THE ADDITION TOWARD S UNEXPLAINED CASH CREDIT, THE AO HAS REITERATED THE FINDINGS RECORDED IN THE ASSESSMENT ORDER AND SUBMITTED THAT THE ASSESSEE HAS FAILED TO PROVIDE ANY EVIDENCE TO JUST IFY THE UNSECURED LOANS WITH IDENTITY OF THE PARTIES AND AL SO FAILED TO FILE ANY EVIDENCE TO PROVE THE GENUINENESS OF TRANS ACTION AND CREDITWORTHINESS OF THE PARTIES. AS REGARDS OTHER A DDITIONS MADE IN THE ASSESSMENT ORDER, THE AO HAS REITERATED HIS FINDINGS RECORDED AT THE TIME OF ASSESSMENT. 6. THE CIT(A), AFTER CONSIDERING THE SUBMISSION OF THE ASSESSEE AND ALSO CONSIDERING THE ADDITIONAL EVIDEN CES FILED BY THE ASSESSEE, PARTIALLY ALLOWED THE APPEAL FILED BY THE ASSESSEE, ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 7 WHEREIN HE DELETED THE ADDITIONS MADE BY THE AO TOW ARDS CESSATION OF LIABILITY TOWARDS UNPROVED SUNDRY CRED ITORS UNDER SECTION 41(1)(A) BY HOLDING THAT THE ADDITIONS MADE BY THE AO IS NOT BASED ON ANY INCRIMINATING MATERIAL FOUND AS A RESULT OF SEARCH. THE CIT(A) FURTHER OBSERVED THAT SO FAR AS UNEXPLAINED CASH CREDIT TOWARDS UNSECURED LOANS, DELETED THE AD DITION MADE BY THE AO IN RESPECT OF CREDIT REPRESENTING OP ENING BALANCE BROUGHT FORWARD FROM PREVIOUS FINANCIAL YEA RS ON THE GROUND THAT THE CREDITS RECEIVED FOR THE PAST CANNO T BE CONSIDERED UNDER SECTION 68 OF THE ACT. IN SO FAR A S FRESH CREDITS, WHEREVER THE ASSESSEE HAS FILED CONFIRMATI ON LETTERS, THE CIT(A) HAS DELETED THE ADDITIONS MADE BY THE AO BY HOLDING THAT THE ASSESSEE FILED CONFIRMATION LETTER S TO PROVE THE IDENTITY OF CREDITORS, THEREFORE THE AO WAS INCORRE CT IN MAKING THE ADDITIONS ONLY ON THE GROUND THAT THE ASSESSEE HAS FAILED TO PROVE GENUINENESS OF TRANSACTION AND CREDITWORTHINE SS OF THE PARTIES. SIMILARLY, THE CIT(A) DELETED THE ADDITION S MADE BY THE AO TOWARDS UNEXPLAINED CREDIT CARD EXPENSES UND ER SECTION 69C OF THE ACT ON THE GROUND THAT THE AO HA S FAILED TO BRING ON RECORD ANY EVIDENCE TO PROVE THAT THE ASSE SSEE HAS INCURRED CREDIT CARD EXPENSES. MERELY POSSESSING CR EDIT CARD DOES NOT MEAN THAT THE ASSESSEE HAS INCURRED EXPEND ITURE. THEREFORE, THE QUESTION OF DISALLOWANCE ON ADHOC BA SIS ON SUSPICIONS AND SURMISES CANNOT ARISE. SIMILARLY, TH E CIT(A) HAS DELETED THE ADDITION MADE BY THE AO TOWARDS INT EREST EXPENSES FOR A.Y. 2010-11 AND ALSO DELETED THE DISA LLOWANCES ON ACCOUNT OF UNDISCLOSED JEWELLERY AND UNEXPLAINED PURCHASE OF APPEAL IPOD. HOWEVER, THE CIT(A) CONFIRMED THE A DDITIONS MADE BY THE AO TOWARDS DISALLOWANCE OF CONSULTANCY EXPENSES AND DISALLOWANCE ON ACCOUNT OF CLAIM UNDER SECTION 80C/80D BY HOLDING THAT THE ASSESSEE HAS FAILED TO FURNISH ANY EVIDENCES. IN SO FAR AS UNSECURED LOANS, THE CIT(A) HAS CONFIRMED THE ADDITION MADE BY THE AO WHEREVER THE ASSESSEE FAILED TO FILE ANY KIND OF EVIDENCE INCLUDING CONFI RMATION FROM THE CREDITORS. THE CIT(A) ALSO CONFIRMED THE DISALL OWANCE OF INTEREST EXPENSES FOR A.Y. 2008-09 ON ACCOUNT OF AS SESSEES FAILURE TO FILE PROOF OF PAYMENT OF INTEREST ALONG WITH NAME AND ADDRESS OF THE PARTIES AND THEIR PAN. AGGRIEVED BY THE ORDER OF THE CIT(A) THE ASSESSEE AS WELL AS REVENUE ARE I N APPEAL BEFORE US. 7. THE LEARNED A.R. FOR THE ASSESSEE SUBMITTED THAT THE LEARNED CIT(A) WAS ERRED IN CONFIRMING THE ADDITION MADE BY THE AO ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 8 TOWARDS UNSECURED LOANS AS UNEXPLAINED CASH CREDIT UNDER SECTION 68, IGNORING THE FACT THAT THE ASSESSEE HAS FILED CONFIRMATION LETTERS AND ALSO EVIDENCES TO PROVE TH E GENUINENESS OF TRANSACTION AND CREDITWORTHINESS OF THE PARTIES. THE LEARNED A.R. FURTHER SUBMITTED THAT THE CIT(A) HAS CONFIRMED THE ADDITION ONLY ON THE GROUND THAT THE ASSESSEE WAS NOT ABLE TO SUBSTANTIATE THE LOAN WITH ANY EVID ENCE IGNORING THE FACT THAT ALL THESE LOANS HAVE BEEN AC CEPTED BY CHEQUE AND THE ASSESSEE HAS FILED CONFIRMATION LETT ERS FROM THE PARTIES. THE LEARNED A.R. FURTHER SUBMITTED THAT TH E CIT(A) HAS ERRED IN CONFIRMING THE DISALLOWANCE OF INTEREST EX PENDITURE OF `5,51,378/- FOR A.Y. 2008-09 WHEN HE HAS ALLOWED SU CH INTEREST PAYMENT FOR A.Y. 2010-11 UNDER SIMILAR FACTS WITHOU T BRINGING ANY CONTRARY EVIDENCE. THE A.R. FURTHER SUBMITTED T HAT THE ASSESSEE HAS INCURRED CONSULTANCY EXPENSES WHICH HA VE BEEN PAID BY CHEQUE. MERELY FOR NON PRODUCTION OF BILLS AND VOUCHERS EXPENDITURE INCURRED BY THE ASSESSEE CANNO T BE DISALLOWED. SIMILARLY, IN RESPECT OF DEDUCTIONS CLA IMED UNDER SECTION 80C/80D THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS CLAIMED DEDUCTIONS TOWARDS INVESTMENTS UNDER SE CTION 80C/80D AND PROOF OF WHICH HAS BEEN FURNISHED BEFOR E THE CIT(A). THE CIT(A) IGNORED ALL EVIDENCES TO SUSTAIN THE ADDITIONS. 8. THE LEARNED A.R. FURTHER SUBMITTED THAT THE ADDI TIONS MADE BY THE AO FOR A.Y. 2004-05 TO A.Y. 2008-09 IN THE A SSESSMENTS FRAMED UNDER SECTION 153A, WITHOUT ANY REFERENCE TO SEIZED MATERIAL IS BAD IN LAW AS THE ASSESSMENTS FOR A.Y. 2004-05 TO 2008-09 HAVE BEEN UNABATED/CONCLUDED ON THE DATE OF SEARCH. THE A.R., WITH REFERENCE TO THE SEARCH, SUBMITTED T HAT IN THIS CASE THE SEARCH TOOK PLACE ON 20TH APRIL, 2010 AND BY THE TIME THE ASSESSMENTS FOR A.Y. 2004-05 TO A.Y. 2008-09 HA VE BEEN UNABATED AND THE TIME LIMIT FOR ISSUE OF NOTICE UND ER SECTION 142(1) HAS BEEN EXPIRED, THEREFORE, IN THE ABSENCE OF ANY INCRIMINATING MATERIAL FOUND AS A RESULT OF SEARCH NO ADDITION CAN BE MADE IN THE ASSESSMENT ORDER UNDER SECTION 1 53A OF THE ACT. IN THIS REGARD RELIED UPON THE DECISION OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF CIT VS. CONTINENTA L WAREHOUSING CORPORATION (NAVA SHEVA) LTD. (2015) 37 4 ITR 645 AND DIVISION BENCH JUDGEMENT OF THE HON'BLE BOM BAY HIGH COURT IN THE CASE OF CIT VS. MURLI AGRO PRODUC TS LTD. (2014) 49 TAXMANN.COM 172. THE ASSESSEE ALSO RELIED UPON THE ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 9 DECISION OF THE ITAT MUMBAI SPECIAL BENCH IN THE CA SE OF ALL CARGO GLOBAL LOGISTICS LTD. VS. DCIT (2012) 137 ITD 287. 9. THE LEARNED D.R., ON THE OTHER HAND, SUBMITTED T HAT THE CIT(A) HAS DELETED THE ADDITIONS MADE BY THE AO TOW ARDS UNSECURED LOANS, UNEXPLAINED LIABILITY TOWARDS UNPR OVED SUNDRY CREDITORS AND UNEXPLAINED CREDIT CARD EXPEND ITURE BY ADMITTING ADDITIONAL EVIDENCES, EVEN THOUGH THE AO HAS COMMENTED ON ADDITIONAL EVIDENCES FILED BY THE ASSE SSEE AND ADMISSIBILITY OF SUCH ADDITIONAL EVIDENCES. THE ORD ER PASSED BY THE CIT(A) IS BRIEF AND CRYPTIC AND THE CIT(A) H AS NOT GIVEN ANY REASON FOR DELETING THE ADDITIONS MADE BY THE A O. THE LEARNED D.R. FURTHER SUBMITTED THAT THE CIT(A) HAS DELETED UNSECURED LOANS ONLY ON THE BASIS OF CONFIRMATION L ETTERS FILED BY THE ASSESSEE WITHOUT APPRECIATING THE FACT THAT MERE FILING OF CONFIRMATION LETTERS WOULD NOT BE SUFFICIENT COM PLIANCE TO DISCHARGE THE ONUS CAST UNDER SECTION 68 OF THE ACT , TO PROVE IDENTITY, GENUINENESS AND CREDITWORTHINESS OF THE P ARTIES. THE CIT(A) DELETED THE ADDITIONS MADE BY THE AO TOWARDS UNEXPLAINED CREDIT CARD EXPENDITURE BY SHIFTING THE BURDEN ON THE AO TO PROVE THE EXPENDITURE INCURRED BY THE ASS ESSEE WITHOUT APPRECIATING THE FACT THAT THE ASSESSEE HAS FAILED TO FURNISH ANY KIND OF EVIDENCE IN THE ASSESSMENT PROC EEDINGS AND EVEN DURING THE REMAND PROCEEDINGS. THE LEARNED D.R. FURTHER SUBMITTED THAT THE CIT(A) DELETED THE CESSA TION OF LIABILITY WITHOUT DISCUSSING HOW THE ADDITION MADE BY THE AO IS NOT SUSTAINABLE WHEN THE ASSESSEE IS NOT ABLE TO FILE ANY EVIDENCE TO PROVE SUNDRY CREDITORS APPEARING IN THE BOOKS OF ACCOUNT. 10. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MAT ERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IN THIS CASE THE SEARCH AND SEIZ URE ACTION UNDER SECTION 132 OF THE ACT, WAS CONDUCTED ON 20TH APRIL, 2010. THE FACTS BORN OUT FROM THE RECORD REVEALS TH AT DURING THE COURSE OF SEARCH INCRIMINATING MATERIAL RELATIN G TO THE ASSESSEE WAS FOUND AND SEIZED. THE AO HAS PASSED EX -PARTE ASSESSMENT ORDER UNDER SECTION 144 R.W.S. 153A OF T HE ACT AND MADE VARIOUS ADDITIONS TOWARDS CESSATION OF LIABILI TY UNDER SECTION 41(1)(A), UNEXPLAINED CASH CREDIT UNDER SEC TION 68 TOWARDS UNSECURED LOANS, DISALLOWANCE OF INTEREST E XPENSES, DISALLOWANCE OF CONSULTANCY EXPENSES, DISALLOWANCE OF 80C/80D DEDUCTIONS, ADDITION TOWARDS UNEXPLAINED CR EDIT ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 10 CARD EXPENDITURE AND ADDITION ON ACCOUNT OF UNDISCL OSED JEWELLERY AND UNEXPLAINED PURCHASE OF APPEAL IPOD. THE AO FURTHER OBSERVED THAT THE ASSESSEE IS NON-COOPERATI VE AND NOT FILED ANY DETAILS IN RESPECT OF VARIOUS NOTICES AND QUESTIONNAIRE ISSUED. THE AO HAS MADE VARIOUS ADDIT IONS TOWARDS UNSECURED LOANS, UNPROVED SUNDRY CREDITORS, CONSULTANCY EXPENSES, DISALLOWANCE OF INTEREST EXPE NSES AND DEDUCTIONS CLAIMED UNDER SECTION 80C/80D AND UNEXPL AINED CREDIT CARD EXPENSES. BUT, EXCEPT FOR ADDITION MADE ON ACCOUNT OF UNDISCLOSED JEWELLERY AND UNEXPLAINED PURCHASE O F APPLE IPOD AND ALSO UNEXPLAINED EXPENDITURE MADE ON LOOSE PAPERS, THE AO HAS NOT REFERRED TO ANY INCRIMINATING MATERI AL FOUND AS A RESULT OF SEARCH IN ALL OTHER ADDITIONS MADE FOR ALL THE ASSESSMENT YEARS. IT IS THE CLAIM OF THE ASSESSEE T HAT THE ADDITIONS MADE BY THE AO TOWARDS UNSECURED LOANS, C ESSATION OF LIABILITY, DISALLOWANCE OF INTEREST EXPENSES, DI SALLOWANCE OF CONSULTANCY EXPENSES AND DISALLOWANCE OF DEDUCTION CLAIMED UNDER SECTION 80C/80D ARE BASED ON THE RETURN OF IN COME FILED BY THE ASSESSEE WITHOUT THERE BEING ANY INCRIMINATI NG MATERIAL FOUND AS A RESULT OF SEARCH. THE ASSESSEE FURTHER C ONTENDED THAT IN THE ASSESSMENT FRAMED UNDER SECTION 153A, A O IS NOT EMPOWERED TO MAKE ANY ADDITION IN THE ABSENCE OF SE IZED MATERIAL IN RESPECT OF ASSESSMENTS THAT HAVE BEEN U NABATED OR ALREADY COMPLETED AS ON THE DATE OF SEARCH. 11. HAVING HEARD BOTH THE SIDES AND CONSIDERING THE MATERIAL ON RECORD, WE FIND THAT THE ADDITIONS MADE BY THE A O TOWARDS UNSECURED LOANS UNDER SECTION 68 OF THE ACT, CESSAT ION OF LIABILITY UNDER SECTION 41(1)(A), UNEXPLAINED CREDI T CARD EXPENDITURE UNDER SECTION 69C, DISALLOWANCE OF INTE REST EXPENSES, CONSULTANCY EXPENSES AND DENIAL OF DEDUCT ION CLAIMED UNDER SECTION 80C/80D ARE NOT BASED ON ANY REFERENCE TO THE INCRIMINATING MATERIAL FOUND AND S EIZED AS A RESULT OF SEARCH. WE FURTHER OBSERVES THAT THE HON' BLE BOMBAY HIGH COURT, IN THE CASE OF CONTINENTAL WAREHOUSING CORPORATION (NAVA SHEVA) LTD. (SUPRA) HAS HELD THAT IN THE ABSENCE OF ANY SEIZED MATERIAL FOUND DURING THE SEA RCH NO ADDITION CAN BE MADE IN RESPECT OF UNABATED ASSESSM ENTS WHICH HAVE BECOME FINAL AS ON THE DATE OF SEARCH. T HIS LEGAL PROPOSITION IS FURTHER SUPPORTED BY THE DECISION OF THE DIVISION BENCH OF THE HON'BLE BOMBAY HIGH COURT, IN THE CASE OF MURLI AGRO PRODUCTS LTD. (SUPRA) WHEREIN IT WAS HELD THAT NO ADDITIONS CAN BE MADE IN RESPECT OF UNABATED ASSESS MENTS ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 11 WHICH HAVE BECOME FINAL, IF NO INCRIMINATING MATERI AL IS FOUND DURING THE SEARCH. THE ITAT, MUMBAI SPECIAL BENCH I N THE CASE OF ALL CARGO GLOBAL LOGISTICS LTD. VS. ACIT (S UPRA) HAS TAKEN SIMILAR VIEW WHEREIN IT WAS CATEGORICALLY OBS ERVED THAT THE AO IS NOT EMPOWERED TO MAKE ANY ADDITION IN THE ABSENCE OF ANY SEIZED MATERIAL IN RESPECT OF ASSESSMENTS TH AT HAVE UNABATED/CONCLUDED AS ON THE D ATE OF SEARCH. IN TH IS CASE, THE SEARCH TOOK PLACE ON 20TH APRIL, 2010. ADMITTEDLY, AS ON THE DATE OF SEARCH THE ASSESSMENT FOR A.Y. 2004-05 TO A .Y. 2008-09 HAVE BEEN UNABATED. THE TIME LIMIT FOR ISSUE OF NOT ICE UNDER SECTION 143(2) HAS ALSO EXPIRED AS ON THE DATE OF S EARCH. THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THE A O CANNOT MAKE ANY ADDITIONS IN RESPECT OF UNABATED ASSESSMEN TS, IF NO INCRIMINATING MATERIAL IS FOUND DURING THE SEARCH F OR A.Y. 2004-05 TO A.Y. 2008-09. WE FIND THAT IN THE AFORESAID GROUP CASE OF THE PRE SENT ASSESSEE, THE TRIBUNAL HAS CONSIDERED THE FACTUAL M ATRIX AND BY PLACING RELIANCE UPON THE DECISION OF THE MU MBAI SPECIAL BENCH IN THE CASE OF ALL CARGO GLOBAL LOGIS TICS LTD. VS DCIT (2012) 137 ITD 287 (MUM.)(SB), HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS CON TINENTAL WARE HOUSING CORPORATION (NAVA SHEVA) LTD. (2015) 3 74 ITR 645 (BOM.) AND CIT VS MURLI AGRO PRODUCTS LTD. (2014) 49 TAXMAN.COM 172 (BOM.) HELD THAT IN THE ABSENCE O F ANY SEIZED MATERIAL FOUND DURING THE SEARCH, NO ADDITIO N CAN BE MADE IN RESPECT OF UNABATED ASSESSMENT WHICH HAVE BECOME FINAL AS ON THE DATE OF SEARCH. IDENTICAL IS THE SITUATION IN THE PRESENT APPEALS SO FAR AS ASSESSME NT YEARS ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 12 2004-05 TO 2008-09 (NOT CONTROVERTED BY LD. CIT-DR ALSO), THEREFORE, FOLLOWING THE AFORESAID DECISION AND THE RATIO LAID DOWN BY HON'BLE JURISDICTIONAL HIGH COURT, WE ARE O F THE VIEW THAT THE LD. ASSESSING OFFICER CANNOT MAKE ANY ADDITION IN RESPECT OF UNABATED ASSESSMENT, IF NO INCRIMINATING MATERIAL IS FOUND DURING THE SEARCH. 3. SO FAR AS, ASSESSMENT YEARS 2009-10 AND 2010- 11 ARE CONCERNED, ON IDENTICAL FACT IN THE GROUP CA SE, VIDE ORDER DATED 19/01/2018, THE TRIBUNAL HELD AS UNDER: - 12. COMING TO THE ADDITION MADE BY THE AO TOWARDS UNSECURED LOANS UNDER SECTION 68 OF THE ACT. ADMITT EDLY THE ASSESSEE HAS NOT FILED ANY DETAILS BEFORE THE A O AT THE TIME OF ASSESSMENT. THE ASSESSEE HAS FILED ADDITIONAL EVIDENCES IN THE FORM OF CONFIRMATION LE TTERS BEFORE THE CIT(A). THOUGH THE CIT(A) HAS FORWARD TH E ADDITIONAL EVIDENCES FILED BY THE ASSESSEE FOR THE COMMENTS OF THE AO, IN THE REMAND REPORT THE AO HAS OPPOSED ADMISSION OF ADDITIONAL EVIDENCES AND ALSO COMMENTED THAT MERE FILING OF CONFIRMATION LETTERS WOULD NOT ABSOLVE THE ASSESSEE FROM THE OBLIGATION TO DISCHARGE THE BURDEN CAST UNDER SECTION 68 OF THE A CT. THE CIT(A) HAS DELETED ADDITION MADE BY THE AO TOWARDS UNSECURED LOANS MERELY ON THE BASIS OF CONFIRMATION LETTERS FILED BY THE ASSESSEE WITHOUT GIVING ANY REASON IN RESPECT OF GENUINENESS OF TRANSACTION AND CREDITWORTHINESS OF THE PARTIES. THE ASSESSEE CLAIM S TO HAVE FILED ALL EVIDENCES TO PROVE UNSECURED LOANS INCLUDING CONFIRMATION LETTERS, ITR ACKNOWLEDGEMENT ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 13 AND BANK STATEMENT TO PROVE THE IDENTITY, GENUINENE SS OF TRANSACTION AND CREDITWORTHINESS OF THE PARTIES. THE FACTS ARE CONTRARY. THE CIT(A) DELETED ADDITION MAD E BY THE AO TOWARDS UNSECURED LOANS, WITHOUT ANY REASON. THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THE I SSUE NEEDS RE-EXAMINATION BY THE AO IN THE LIGHT OF THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE TO PROVE IDENTITY, GENUINENESS OF TRANSACTION AND CREDITWORTHINESS OF THE PARTIES. THEREFORE, WE SET ASIDE THE ISSUE TO THE FILE OF THE AO AND DIRECT HIM TO C ONSIDER IT AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. IF THE ASSESSEE FILES DETAILS IN RESPECT OF THE IDENTITY, GENUINENESS OF TRANSACTION, ETC. THEN THE AO IS DIRECTED TO DELETE THE ADDITION MADE TOWARDS UNSECU RED LOANS. ONCE THE ASSESSEE DISCHARGES ITS INITIAL ONU S OF IDENTITY, GENUINENESS OF TRANSACTION AND CREDITWORTHINESS THEN THE AO IS PRECLUDED FROM GOIN G TO QUESTION THE SOURCE IN VIEW OF THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. LOVELY EXPORTS (2008) 216 ITR 195 WHEREIN IT WAS HELD THAT THE NAMES AND ADDRESS OF THE PERSONS FROM WHOM THE LOAN WERE TAKEN HAVE BEEN FURNISHED TO THE AO, THEN THE AO IS FREE TO REOPEN THE INDIVIDUAL ASSESSMENT IN ACCORDANCE WITH LAW BUT THE ADDITIONS CANNOT BE REGARDED AS UNDISCLOSED INCOME UNDER SECTION 68 OF THE ACT. 13. IN SO FAR AS CESSATION OF LIABILITY, THE CIT(A) HAS DELETED THE ADDITION MADE BY THE AO ONLY ON THE GRO UND THAT THERE WAS ASSESSMENT ORDER UNDER SECTION 143(3 ) FOR THE PREVIOUS YEAR WHEREIN THERE IS NO ADDITION AND ALSO THE ADDITION IS MADE WITHOUT ANY INCRIMINATING MATERIAL WITHOUT DISCUSSING THE ISSUE IN THE LIGHT OF PROVISIONS OF SECTION 41(1)(A), WHEN THE ASSESSEE H AS NOT ABLE TO FURNISH ANY EVIDENCE TO PROVE THE SUNDR Y CREDITORS. SIMILARLY IN RESPECT OF ADDITIONS TOWARD S DISALLOWANCE OF INTEREST EXPENSES, CONSULTANCY EXPE NSES AND DEDUCTION CLAIMED UNDER SECTION 80C/80D THE CIT(A) HAS EITHER DELETED THE ADDITIONS OR CONFIRME D THE ADDITIONS WITHOUT DISCUSSING THE ISSUE RAISED BY TH E AO ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 14 AS WELL AS THE ASSESSEE. THEREFORE, WE ARE OF THE V IEW THAT THE ISSUE NEEDS TO BE REEXAMINED BY THE AO IN THE LIGHT OF THE ADDITIONAL EVIDENCES FILED BY THE ASSE SSEE. SIMILARLY, IN RESPECT OF DELETION OF ADDITION IN RE SPECT OF UNDISCLOSED JEWELLERY AND UNEXPLAINED PURCHASE OF APPLE IPOD THE CIT(A) HAS NOT GIVEN ANY COGENT REAS ON FOR DELETING THE ADDITIONS MADE BY THE AO. THE ORDE R OF THE CIT(A) IS BRIEF AND CRYPTIC AND NO REASON HAS B EEN GIVEN TO COUNTER THE ALLEGATIONS MADE BY THE AO. ON THE OTHER HAND, THE ASSESSEE HAS FILED VARIOUS DETAILS IN RESPECT OF JEWELLERY AND APPLE IPOD TO EXPLAIN THE SOURCE. THEREFORE, WE ARE OF THE CONSIDERED VIEW TH AT THE ISSUES NEED TO BE RE-EXAMINED BY THE AO IN THE LIGHT OF THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE. HENCE, WE SET ASIDE THE ISSUE OF DISALLOWANCE OF INTEREST EXPENSES, DISALLOWANCE OF CONSULTANCY EXPENSES, DISALLOWANCE OF DEDUCTION CLAIMED UNDER SECTION 80C/80D, DISALLOWANCE OF ADDITION BASED ON LOOSE PAPERS, DELETION OF ADDITION MADE BY THE ASSESSING OFFICER TOWARDS UNPROVED SUNDRY CREDITORS UNDER SECTION 41(1)(A), DELETION OF ADDITION MADE TOWARDS UNSECURED LOANS UNDER SECTION 68 OF THE ACT, DELETI ON OF UNEXPLAINED CREDIT CARD EXPENSES UNDER SECTION 69C, DELETION OF UNEXPLAINED JEWELLERY AND DELETION OF UNEXPLAINED PURCHASE OF IPOD. THE AO IS DIRECTED TO RECONSIDER THE ISSUES IN THE LIGHT OF THE ADDITIONA L EVIDENCES FILED BY THE ASSESSEE AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING. 14. IN THE RESULT, THE APPEALS FILED BY THE ASSESSE E AND APPEALS FILED BY THE REVENUE ARE ALLOWED FOR STATIS TICAL PURPOSES. ITA NOS. 2400 & 2401/MUM/2015 AND 2540 TO 2542/MUM/2015 15. THE FACTS AND ISSUES INVOLVED IN THESE APPEALS ARE IDENTICAL TO THE FACTS AND ISSUED DISCUSSED IN ITA NOS. 2402 TO 2406/MUM/2015 AND ITA NOS. 2534 TO 2537/MUM/2015, IN THE CASE OF SHRI LAKHAMSHI J. GAL A. IN THESE APPEALS THE ASSESSEE HAS CHALLENGED THE ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 15 ADDITIONS SUSTAINED BY THE CIT(A) IN RESPECT OF UNSECURED LOANS FOR A.Y. 2008-09 AND DISALLOWANCE O F INTEREST EXPENDITURE AGAINST RENTAL INCOME, CONSULT ANCY EXPENSES AND ADDITIONS TOWARDS MUNDAN CEREMONY GIFTS UNDER SECTION 69A FOR A.Y. 2006-07. THE REVEN UE HAS CHALLENGED THE DELETION OF ADDITIONS MADE BY AO TOWARDS OUTSTANDING LIABILITY AND UNEXPLAINED LOANS UNDER SECTION 68 OF THE ACT AND ADHOC ADDITION TOWA RDS BANK DEPOSITS UNDER SECTION 69 OF THE ACT. WE HAVE CONSIDERED SIMILAR ISSUES IN THE CASE OF SHRI LAKHA MSHI J. GALA, WHERE WE SET ASIDE ALL ISSUES TO THE FILE OF THE AO FOR RECONSIDERATION. THE REASONS GIVEN BY US IN ITA NO. 2402 TO 2406/MUM/ 2015 SHALL MUTATIS MUTANDIS APPLY TO THESE APPEALS. THEREFORE, FOR THE DETAILED REASO NS GIVEN IN THE PRECEDING PARAGRAPHS IN THE CASE OF SH RI LAKHAMSHI J. GALA, WE SET ASIDE THE APPEALS FILED B Y THE ASSESSEE AS WELL AS THE REVENUE FOR A.Y. 2006-07 TO A.Y. 2010-11. THE AO IS DIRECTED TO RECONSIDER THE ISSUE RAISED BY BOTH THE PARTIES IN THE LIGHT OF THE ADDI TIONAL EVIDENCES FILED BY THE ASSESSEE AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 16. IN THE RESULT, ALL THE APPEALS FILED BY THE ASS ESSEE AND REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. 3.1. RESPECTFULLY FOLLOWING THE AFORESAID ORDER OF THE COORDINATE BENCH, SO FAR AS, ASSESSMENT YEARS 2009- 10 AND 2010-11 ARE CONCERNED ON THE REASONING CONTAINE D IN THE AFORESAID ORDER, WE SET-ASIDE THE APPEAL TO THE FILE OF THE LD. ASSESSING OFFICER TO ADJUDICATE AFRESH CONSIDER ING THE EVIDENCES, ARGUMENTS, IF ANY. A REASONABLE OPPORTUN ITY OF BEING HEARD BE PROVIDED TO THE ASSESSEE, THUS, BOTH THESE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NOS. 6422, 6423/MUM/2014 & ITA NO.36 TO 40/MUM/2015 NEMCHAND J GALA (FORMERLY KNOWN AS MEKAN GALA) 16 FINALLY, THE APPEALS OF THE ASSESSEE FOR ASSESSMENT YEAR 2004-05 TO 2010-11 ARE SET ASIDE TO THE FILE O F THE LD. ASSESSING OFFICER TO ADJUDICATE AFRESH IN ACCORDANC E WITH LAW AND THUS, ALLOWED FOR STATISTICAL PURPOSES ONLY . THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. REPRESENTATIVE FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 24/01/2018. SD/- SD/- ( RAJESH KUMAR ) (JOGINDER SINGH) '!# / ACCOUNTANT MEMBER $!# /JUDICIAL MEMBER % MUMBAI; ( DATED : 24/01/2018 F{X~{T? P.S / /. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. *+,- / THE APPELLANT (RESPECTIVE ASSESSEE) 2. ./ ,- / THE RESPONDENT. 3. 0 0 1# ( *+ ) / THE CIT, MUMBAI. 4. 0 0 1# / CIT(A)- , MUMBAI, 5. 3$4.# , 0 *+'* 5 , / DR, ITAT, MUMBAI 6. 6!7 / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI