Annapurna Namkins, Solapur V. Income-tax Officer, Ward - 1(2), Solapur

ITA 513/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1110 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 31-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीऱीय अधिकरण “एस एम सऩ” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM आयकर अपीऱ सं. / ITA No.513/PUN/2019 ननधधारण वषा / Assessment Year : 2001-02 Annapurna Namkins, 90G/51/1, Bhavani Peth, Solapur – 413002. PAN : AADFA0811E .......अपऩलधथी / Appellant बनधम / V/s. ITO, Wd 1(2), Solapur ......प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 23.05.2022 घोषणध की तधरऩख / Date of Pronouncement : 26.05.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This assessee’s appeal for A.Y. 2013-14 is directed against the CIT(A)-9, Pune’s order dated 04/01/2019 passed in case No. PN/CIT(A)7- trf.from/CIT(A)-9 trf.In/10126/2009-10/268 involving proceeding u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 ; in short "the Act. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. Coming to the assessee’s sole substantive issue of additional income addition of Rs.8,01,000/- made on the basis of it’s authorized person’s statement during survey on 20.10.2000, Mr. Desai could hardly rebut the clinching fact that no documentary evidence in support of the same had been found or seized at all. There is admittedly no other material except the survey 2 ITA No.513/PUN/2019 Annapurna Namkins, statement taken against the assessee in other words. That being the case, I quote the CBDT’s twin circulars dated 10.03.2003; as reiterated on 18.12.2014 that mere admissions and confessions made during search or survey do not carry any significance. It would not be out of place to refer to section 292C of the Act presuming only the contents of seized documents during a search or survey (w.e.f. 1/6/2002) as correct and not a mere statement in the nature of admission or confession; as the case may be. I therefore delete the impugned addition of the alleged undisclosed income herein amounting to Rs.8,01,000/- for this precise reason alone. All other pleadings stand rendered academic. 3. This assessee’s appeal is allowed in above terms. Order pronounced in the Open Court on this 26 th day of May, 2022. Sd/- SSS (S.S. GODARA) न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 26 th May, 2022. Ashwini आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपऩलधथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-9, Pune. 4. The Pr.CCIT-6, Pune. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “एस एम सऩ” बेंच, पपणे / DR, ITAT, “SMC” Bench, Pune. 6. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune. 3 ITA No.513/PUN/2019 Annapurna Namkins, S.No. Details Date Initials 1 Draft dictated on 23.05.2022 2 Draft placed before author 26.05.2022 3 Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order