Dy.CIT, Circle-3(1), Hyderabad V. M/s Shalivahana Projects Private Limited, Secunderabad

ITA 841/HYD/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 82345 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 05-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V RAGHURAM SHRI KIRAN KATTA
• Keywords: Search and seizure

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.822/HYD/14 : ASSESSMENT YEAR 2003 - 04 ITA NO.823/HYD/14 : ASSESSMENT YEAR 2004 - 05 ITA NO.824/HYD/14 : ASSESSMENT YEAR 2006 - 07 ITA NO.825/HYD/14 : ASSESSMENT YEAR 2007 - 08 ITA NO.826/HYD/14 : ASSESSMENT YEAR 2008 - 09 ITA NO.827/HYD/14 : ASSESSMENT YEA R 2009 - 10 LATE SHRI CH. RAJAGOPAL, REP. BY L/R SMT. C SAMPOOR - NAMMA, TIRUPATI (PAN - ABXPC 6782 B) V/S. DY. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE I, TIRUPATI (APPELLANT) (RESPONDENT) APPELLANT BY : S HRI A.V.,RAGHURAM RESPONDENT BY : SHRI KIRAN KATTA, DR DATE OF HEARING 10 .0 9 .2014 DATE OF PRONOUNCEMENT 12.09.2014 O R D E R PER BENCH : OUT OF THESE SIX APPEALS FILED BY THE ASSESSEE, FIVE APPEALS, BEING I TA N O S.822 TO 826/ H YD/2014 ARE DIRECTED AGAINST THE COMMON ORDER O F THE LEARNED COMMISSIONER OF INCOME - TAX(APPEALS) GUNTUR DATED 24.2.2014, W HE R EBY HE DISPOSED OFF THE APPEALS FIL E D BY TH E ASSESSEE AGAINST THE O R DERS PASSED BY THE ASSESSING OFFICER UNDER S.143(3) R E AD WITH S.153 OF THE INCOME TAX ACT,1961 FOR ASS ESSMENT YEARS 2003 - 04 AND 2004 - 05 AND FROM 2006 - 07 TO 2008 - 09, WHILE THE SIXTH APPEAL B E ING IT A NO.827/HYD/14 IS DIRE C TED AGAINST ANOTHER O R DER OF THE LEARNED CIT(A) GUN T UR ALSO DATED 24.2.2014, WHEREBY HE DI S MIS S ED THE I TA NO. 822 TO 827 /H YD/201 4 LATE SHRI CH. RAJAGOPAL, REP. BY L/R - SMT. C SAMPOORNAMMA, TIRUPATI 2 APPEAL OF THE ASSESSEE AGAINST TH E ORDER PASSED BY THE ASSESSING OFFICER UNDER S.143 ( 3 ) OF THE ACT FOR THE ASSESSMENT YEAR 2009 - 10. 2. RELEVANT FACTS OF THE CASE GIVING RISE TO THE APPEALS ARE AS FOLLOWS - 2.1 THE ASSESSEE IN THE PR E SENT CA S E IS AN INDIVIDUAL WHO DERIVED INCOME FROM PROPERTY AND BUSINESS DURING THE SIX YEARS UNDER CON S I DE RATION. A SEARCH AND SEIZURE ACTION UNDER S .132 OF THE AC T WAS CONDUCTED IN THIS CASE ON 12.9.2009 , D URING THE C OUR S E OF WHICH CERTAIN INCRIMINATING DOCUM E N T S W E RE FOUND AN D SEIZED. CON S EQU E NT TO THE SAID ACTION, NOTICES WERE ISSUED BY THE ASSESSING OFFICER UN D ER S.153A OF THE ACT ON 19.9.2009 IN RESPON S E TO WHICH RETURNS OF INCOME WERE FILED BY THE ASSESSEE FOR ASSESSMENT YEARS UNDER CON S I D ERATION. I N TH E ASSESSMENTS COMPLETED UNDER S.143(3) READ WI TH S.153A OF THE AC T FOR ASSESSMENT YEARS 2003 - 04, 2004 - 05 AND 2006 - 07 TO 208 - 09, T HE TOTAL INCOM E O F TH E ASSESSEE WAS ASSESSED BY TH E ASSESSING OFFICER AT FIGURES HIGHER THAN THE TH A T DECL A RED BY THE ASSESSEE IN THE RETURNS OF INCOME, AFTER MAKIN G VARIO US ADDITIONS. SIMILARLY, IN THE ASSESSMENT COMPLET E D UNDER S. 14 3 ( 3 ) FOR ASSESSMENT YEAR 2009 - 10, VARIOUS ADDITION S WERE MADE BY THE ASSESSING OFFICER TO THE TOTAL INCOME DECLARED BY THE ASSESSEE. 2.2 A G AIN S T THE ORDERS PASS ED BY THE ASSESSING OFFICER U N D ER S.143(3 ) READ WITH S.153A OF THE ACT FOR ASSESSMENT YEARS 2003 - 04 AND 2004 - 05 AND FROM 2006 - 07 TO 2008 - 09, APP E AL S WERE PREFERRED BY TH E ASSESSEE BEFORE THE LEARNED CIT(A), WHO DISPOSED OFF THE SAME BY A COMMON APPELL A TE ORDER DATED 24.2.2014 CONFIRMIN G ALL TH E ADDITIONS MADE BY THE ASSESSING OFFICER , I N THE ABSENCE OF ANY SUBMI S SION S MADE BY THE ASSESSEE E I T H E R IN WRITING I TA NO. 822 TO 827 /H YD/201 4 LATE SHRI CH. RAJAGOPAL, REP. BY L/R - SMT. C SAMPOORNAMMA, TIRUPATI 3 OR ORALLY . H E ALSO DISMISSED THE APP E AL FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE ASSESSING OFFICER UNDER S. 1 4 3(3 ) OF THE ACT FOR THE ASSESSMENT YEAR 2009 - 10, BY A SEPARATE ORDER PASSED ON THE SAME DAY, THEREBY CONFIRMING THE ADDIT I ONS MADE BY THE ASSESSING OFFICER FOR THE SAME REASONS AS GIVEN FOR ASSESSMENT YEAR 2003 - 04 AND OTHERS NOTED ABOVE. 2.3 AGGRIEVED B Y THE ORDERS OF THE LEARNED CIT(A) FOR ALL THE SIX ASSESSM ENT YEARS, ASSESSEE HAS PREFER RED THE PRESENT APPEALS BEFORE THE TRIBUNAL 3. WE HAVE H E ARD THE ARGUM E N T S OF BOTH THE SIDES AND ALSO PERUSED THE REL E VANT MATERIAL ON RECORD. AS POINTED OUT BY TH E LEARNED COUN S EL FOR THE ASSESSEE AT THE OUTSET , FROM THE COPY OF THE DEATH CERTIFICATE PL A CED AT PAGE 6 OF THE PAPER - BOOK, THE ASSESSEE PASSED AWAY ON 13.1.2013, WHILE THE IMPU G N E D ORDERS H A VE BEEN PASSED BY THE LEARNED CIT(A) IN THE NAME OF THE ASSESSEE ON 24.2.2014. THUS, THE SAID ORDERS ARE PASSED BY THE LEARNED CIT(A) IN THE NAME OF DECEASED PERSON, AND THIS POSITION CLEARLY EVIDENT FROM THE MATERIAL PLACED ON RECORD, IS NOT DISPUTED EVEN BY THE LEARNED DEPARTMENTAL REPRESENTATIVE . A S HELD BY THE HONBLE MADHYA PRADESH H IGH C OURT IN THE CA S E OF CIT V/S. DALUMAL SHYAMUMAL ( 276 I TR 62 ) , ORDERS PASSED IN THE NAME OF A DECEASED ASSESSEE IS A NULLITY AND THE M AT TER IS REQUIRED TO BE RESTORED TO THE FIL E O F TH E CON C ERNED AUTHORITY, WHO HAS PASSED SU C H ORDER, SO THAT FRESH OR D ER CAN PROPERLY BE PASSED AFTER ISSUING APPROPRIATE NOTICE TO TH E LEGAL HEIR(S ) OF THE ASSESSEE . KEEPING IN VIEW THE DECISION OF TH E HONBLE MADHYA PRADESH H IGH C OU R T, IN THE CA S E OF DALUMAL SHYAMUMAL (SUPRA), WE SET AS IDE THE IMPU G N E D OR D ERS OF THE LEARNED CIT(A) PASSED IN THE NAME OF THE DECEASED ASSESSEE , AND RESTORE THE MATTERS BACK TO HIS FILE, WITH A DIRECTION TO DISPOSE O F F I TA NO. 822 TO 827 /H YD/201 4 LATE SHRI CH. RAJAGOPAL, REP. BY L/R - SMT. C SAMPOORNAMMA, TIRUPATI 4 THE AP PE ALS OF TH E ASSESSEE AFRESH IN ACCORDAN C E WI T H LAW AFTER GIVING NOTICE TO THE LEGAL HEIR(S ) OF THE DECEASED ASSESSEE. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE TRE A TED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12 TH SEPTEMBER, 2014 SD/ - SD/ - ( SAKTIJIT DEY ) ( P.M.JAGTAP ) JUDICIAL MEMBER ACCOUNTANT MEMBER DT/ - 12 TH SEPTEMBER, 2014 COPY FORWARDED TO: 1. LATE SHRI CH. RAJAGOPAL, REP. BY L/R SMT. C SAMPOORNAMMA, ( TIRUPATI ) C/O. SHRI K.VASANT KUMAR, A.V. RAGHU RAM, ADVOCATES, FLAT NO.610, 6TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD - 1. 2 . DY. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE, TIRUPATI 3. 4. COMMISSIONER OF INCOME - TAX(APPEALS) GUNTUR COMMISSIONER OF INCOME - TAX CENTRAL, HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S