Diksha Properties, Dehradun V. DCIT Central Circle, Dehradun

ITA 42/DDN/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7154 (ITAT-DEHRADUN)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Document seized
• Section: 132; 142(1); 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 42/Del/2019 : Asstt. Year : 2016-17 Diksha Properties Village Ratanpur, Shimla Bypass Road, Dehradun Vs Dy. CIT, Central Circle, Dehradun (APPELLANT) (RESPONDENT) PAN No. AAGFD8733R Assessee by : Sh. K.K.Juneja, Adv. Revenue by : Sh. N.C.Upadhyay, Sr. DR Date of Hearing: 12.11.2021 Date of Pronouncement: 01.12.2021 ORDER Per Dr. B.R.R.Kumar, AM This appeal has been filed by the assessee against the order of the ld. CIT(A-04, Kanpur, dated 30/04/2019. 2. A search & seizure operation was conducted in Shri Kuldeep Singh Rawat and M/s. Doon Valley Distillers/ Brewers Group of cases on 18.03.2016. During the course of search, certain information/documents belonging to the assessee were also found. The case of the assessee was centralized to this office vide centralization order of pr. Commissioner of Income Tax, Dehradun F. No. Pr. CIT/DDN/ CON./Tran. 2017/2016-17 dated 23.12.2016. Accordingly notice u/s 142(1) was issued on 11.09.2017 for furnishing the return of Income on or before 26.09.2017. In compliance of the above notice, the assessee filed return of income on 01.12.2017 declaring total income of Rs. 4,98,230/-. Notice u/s 143(2) & 142(1) along with questionnaire were issued on 10.10.2017. ITA No. 42/Del/2019 Diksha Properties 2 3. The assessee is a partnership firm constituted by virtue of partnership deed dated 20.10.2009 having four partners namely Shri Kuldeep Singh Rawat, Sh. Vikram Panwar, Sh. Rajendra Kandari and Smt. Hemlata Rawat having 50%, 10%, 10% and 30% share in the firm respectively. 4. During the hearing before us, the Ld. AR filed a copy of the information u/s 7(1) of the RTI Act, 2005 obtained from DCIT, Circle- Dehradun on 19.11.2018, the same reads as under :- Information u/s 7(1) of the Right to Information Act-2005 This office has received an application under Right to information Act, 2005 dated 30.10.2018 received in this office on 31.10.2018. The applicant vide his above application has sought the following information as under : Point 1 Please let the asseessee firm inform fromwhich assessment year the incrementalmaterial was found during search in his case During the course of search conducted on 18.03.2016 in the group of \ M/s Doon Valley Distillers/Brewers certain incremental material was found/seized in the premises of Sh. Kuldeep Singh Rawat, Village Ratanpur, D.Dun. Certain documents as per annexure A-l to A-10 was found and seized from the above premises. The document seized as per annexure A-5 bears the name of Diksha Properties, Ratanpur .Naya j Gaon, D.Dun. Date on the above annexure is mentioned as 09.04.2014 I which pertains to F.Y.2014-15 relevant to A.Y.2015-16. Point 2 Please supply the copy of incremental material wherein the name of the above assessee firm is written. As per document seized as annexure A-5, copy of paper containing the name of Diksha Properties, Ratanpur, Naya Gaon, D.Dun is enclosed. Point 3 Please inform/ supply the copy of account or any material which was been found during the course of search to substantiate that the amount which has been added to the income As per the record available in this office and the assessment orders passed by this office in the case of applicant from A.Y. 2010-11 to 2016-17 no addition has been made to the income on the basis of incremental material found during the course of search. ITA No. 42/Del/2019 Diksha Properties 3 5. Facts relevant to the adjudication of the case are that : • Date of search u/s 132 – 18.03.2016 (A.Y. 2016-17) • Date of recording of satisfaction – 11.09.2017 • Date of deemed search - 11.09.2017 (A.Y. 2018-19) • Six preceding years – 2017-18 to 2012-13 • Due date of filing of return for Assessment Year 2016-17 – 31.08.2016 • Due date for issue of notice u/s 143(2) – 31.08.2017 • Hence, the case of the assessee cannot be treated as abated assessment. • Hence, no addition can be made in the absence of seized material. • On going to the record before us and as well as the reply furnished by the DCIT, Central Circle in response to the RTI filed, no addition has been made by the revenue based on the material found and seized during the search. • Hence, the addition made on account of expenses, cash deposits in the unabated assessment cannot be held to the legally valid. 4. In the result, appeal of the assessee is allowed. Order Pronounced in the Open Court on 01/12/2021. Sd/- Sd/- (Amit Shukla) (Dr. B. R. R. Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 01/12/2021 *Binita* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT AR, ITAT New Delhi