M/s. AMR Infrastructure Ltd., New Delhi V. ACIT, New Delhi

ITA 862/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7634 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 857/DEL/2017 : ASSTT. YEAR : 2007-08 ITA NO. 858/DEL/2017 : ASSTT. YEAR : 2008-09 ITA NO. 859/DEL/2017 : ASSTT. YEAR : 2009-10 ITA NO. 860/DEL/2017 : ASSTT. YEAR : 2010-11 ITA NO. 861/DEL/2017 : ASSTT. YEAR : 2011-12 ITA NO. 862/DEL/2017 : ASSTT. YEAR : 2012-13 ITA NO. 863/DEL/2017 : ASSTT. YEAR : 2013-14 M/S AMR INFRASTRUCTURES LTD., C/O ANIL JAIN D.D. & CO., 611, SURYA KIRAN BUILDING, 19, K.G. MARG, NEW DELHI-110001 VS ACIT, CENTRAL CIRCLE-28, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A FCA8375E ASSESSEE BY : NONE REVENUE BY : SH. SATPAL GULATI, CIT DR DATE OF HEAR ING: 28 . 0 6 .20 2 1 DATE OF PRONOUNCEMENT: 24 .08 .20 2 1 ORDER PER BENCH: THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSE E AGAINST THE ORDERS OF LD. CIT(A)-31, NEW DELHI DATE D 09.11.2016. 2. SINCE, THE ISSUES INVOLVED IN ALL THESE APPEALS ARE COMMON WHICH WERE HEARD TOGETHER. ITA NOS. 857 TO 863/DEL/2017 AMR INFRASTRUCTURE LTD. 2 3. A SEARCH & SEIZURE ACTION U/S 132 OF THE INCOME TAX ACT, 1961 WAS CARRIED OUT IN EARTH GROUP OF CASES ON 16. 01.2013. DURING THE COURSE OF SEARCH ACTION, VARIOUS DOCUMEN TS BELONGING TO THE ASSESSEE COMPANY WERE FOUND AND SE IZED. DURING THE PROCEEDINGS BEFORE THE AO, THE ASSESSEE HAS NOT COMPLIED TO THE NOTICES ISSUED BY THE AO. FURTHER, EVEN BEFORE THE LD. CIT (A), THERE WAS NO COMPLIANCE ON THE PAR T OF THE ASSESSEE. 4. FROM THE RECORD, WE FIND THAT THE REVENUE HAS IN ITIATED PROSECUTION PROCEEDINGS U/S 276D OF THE INCOME TAX ACT. ON GOING THROUGH THE ASSESSMENT ORDER, WE FIND THAT OW ING TO THE NON-COMPLIANCE, THE COMPLETE RECORDS AND FACTS HAVE NOT BEEN BROUGHT ON RECORD. 5. HENCE, IN THE INTEREST IN THE JUSTICE, WE HEREBY REMAND THE MATTER BACK TO THE FILE OF THE AO TO COMPLETE THE A SSESSMENT DE NOVO CORRELATING ADDITIONS THE MATERIAL FOUND AND SEIZED DURING THE SEARCH PROCEEDINGS. THE AO MAY INVOKE VARIOUS P ROVISIONS OF THE INCOME TAX ACT AS DEEMED FIT TO ENSURE THE C OMPLIANCE OF THE ASSESSEE TO THE NOTICES ISSUED. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24/08/2021. SD/- SD/- (AMIT SHUKLA) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 24/08/2021 *SUBODH KUMAR, SR. PS*