Montage Eneterprises P.Ltd, New Delhi V. ACIT, Central Circle-27, New Delhi

ITA 4577/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1555 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 11-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAMITA M BISWAS
• Section: 143(3); 153A; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SH. KULDIP SINGH, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4575/DEL/2017 : ASSTT. YEAR : 2008-09 ITA NO. 4576/DEL/2017 : ASSTT. YEAR : 2009-10 ITA NO. 4577/DEL/2017 : ASSTT. YEAR : 2010-11 ITA NO. 4578/DEL/2017 : ASSTT. YEAR : 2011-12 MONTAGE ENTERPRISES PVT. LTD., C-53, SHASHI GARDEN, NEAR POCKET-V, GURUDWARA, MAYUR VIHAR, PHASE-1, NEW DELHI-110091 VS ACIT, CENTRAL CIRCLE-27, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AACCM8173H ASSESSEE BY : SH. M. P. RASTOGI, ADV. REVENUE BY : MS. PRAMITA M. BISWAS, CIT DR DATE OF HEARING: 10.12.2020 DATE OF PRONOUNCEMENT: 14.12.2020 ORDER PER BENCH: THESE FOUR APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A)-29, NEW DELHI, DATED 1 1.05.2017. 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THERE HAS BEEN A SEARCH & SEIZURE OPERATION U/S 132 OF THE IN COME TAX ACT, 1961 CARRIED OUT ON 19.02.2014 AND ACCORDINGLY ASSESSMENTS FOR THE A.YS. 2008-09 TO 2011-12 HAVE B EEN COMPLETED U/S 153A. DURING THE COMPLETION OF THE AS SESSMENT U/S 153A, THE SAME ADDITIONS HAVE BEEN REPEATED WHI CH WERE ADDED DURING THE ASSESSMENT PROCEEDINGS U/S 143(3). IT WAS ITA NOS. 4575 TO 4578/DEL/2017 M ONTAGE ENTERPRISES PVT. LTD. 2 BROUGHT TO OUR NOTICE BY THE LD. CIT (A) HAS ALSO M ENTIONED ABOUT THIS FACTS OF SIMILAR ADDITIONS IN THE ORDERS PASSED U/S 143(3) AND ALSO U/S 153A. FURTHER, IT WAS ALSO BROU GHT TO OUR NOTICE THAT THE ADDITIONS MADE IN THE ORDER PASSED U/S 143(3) HAVE ALREADY BEEN ADJUDICATED ON MERITS BY THE ORDE R OF THE TRIBUNAL IN ITAS. NO.5124/DEL/2011, 92/DEL/2012, 144, 475, 442 6 & 4906/DEL/2013 DATED 29 06 2018. HENCE, THE APPEALS F ILED BEFORE THE TRIBUNAL AGAINST THE ORDERS PASSED U/S 153A BEC OMES INFRUCTUOUS. 3. THE LD. DR HAS NOT DISPUTED THE FACTS. 4. HEARD THE ARGUMENTS OF BOTH THE PARTIES AND PERU SED THE MATERIAL AVAILABLE ON RECORD AND FIND THAT THE CONT ENTIONS OF THE LD. AR ARE ACCURATE ON FACTS. HENCE, WE HEREBY DISM ISS THE APPEALS AS INFRUCTUOUS. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/12/2020. SD/- SD/- (KULDIP SINGH) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 14/12/2020 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR