Smt. Pushpa Rani Kukreja, New Delhi V. ACIT, New Delhi

ITA 916/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4345 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 23-02-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Keywords: Search and seizure
• Section: 143(3); 153A; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.916, 917, 918, 920/DEL/2016 A.Y. : 2006-07, 2007-08, 2008-09 AND 2010-11 PUSHPA RANI KUKREJA A-37, EAST OF KAILASH NEW DELHI VS. ACIT, CIRCLE- 18, ARA CENTRE, E-2, JHANDEWALAN NEW DELHI. PAN : ACYPR7962A (APPELLANT) (RESPONDENT) ITA NO.923- 925/DEL/2016 A. Y. : 2009-10, 2010-11 & 2011-12 OM PRAKASH KUKREJA A-37, EAST OF KAILASH NEW DELHI VS. ACIT, CIRCLE- 18, ARA CENTRE, E-2, JHANDEWALAN NEW DELHI. PAN : AAKPK8092Q (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJESHWAR PRASAD PAINULY, CA DEPARTMENT BY : SMT. APARNA KARAN, CIT-DR DATE OF HEARING : 21-09-2017 DATE OF PRONOUNCEMENT : 21-09-2017 O R D E R PER BENCH : THE ABOVE BATCH OF APPEALS FILED BY THE RESPECTIVE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS DATED 30 TH NOVEMBER, 2015 OF THE CIT(A)- 25, NEW DELHI RELATING TO DIFFERENT ASSESSMENT YEARS AS MEN TIONED ABOVE. SINCE COMMON 2 ITA NO.916, 917,918,920/DEL/2016 ITA NO. 923,924,925/DEL/2016 ISSUE IS INVOLVED IN ALL THESE APPEALS, THEREFORE, ALL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON O RDER FOR THE SAKE OF CONVENIENCE. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT CONSEQUENT TO SEARCH CONDUCTED IN THE AERENS GROUP OF CASES ON 17.08.2017 SEARCH AND SEIZURE OPERATIONS UNDER SECTION 132 OF THE INCOME TAX ACT, 1961 WERE CONDUCTED IN THE CASE OF THE ABOVE TWO ASSESSEES ON 10 TH FEB. 2012. THE AO COMPLETED THE ASSESSMENT U/S 153A R.W.S. 143(3) ON 27 TH MARCH 2014 IN THE ABOVE CASES BY MAKING VARIOUS ADDITIONS. THE INCOME SO ASSESSED FOR DIFF ERENT ASSESSMENT YEARS ARE AS UNDER : S.N0. NAME A.Y. A.Y. A.Y. A.Y. A.Y. A.Y. 1. 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2. PUSHPA RANI KUKREJA 32,18,110/- 14,75,000/- 15,00,000/- ---------- 16,00,000/- ----- 3. OM PRAKASH KUKERAJA --------- ----------- ---------- 97,90,280/- 27,64,990/- 20,67,500/- 4. THE ABOVE ASSESSEES FILED APPEAL BEFORE THE CIT (A) CHALLENGING THE VARIOUS ADDITIONS MADE BY THE AO. HOWEVER, DUE TO NON-APPEARANCE BEFORE THE CIT(A) DESPITE OPPORTUNITIES GRANTED, THE CIT( A), APPLYING THE RATIO OF THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MUL TIPLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF HONBLE SUPREME C OURT IN THE CASE OF CIT VS. B.N.BHATACHARYA REPORTED IN 118 ITR 461 HELD THAT T HE ASSESSEES ARE NOT 3 ITA NO.916, 917,918,920/DEL/2016 ITA NO. 923,924,925/DEL/2016 INTERESTED IN PROSECUTION OF THE APPEALS FILED BY THEM AND, THEREFORE, THE APPEALS DESERVE TO BE DISMISSED AT THE VERY OUTSET . SO FAR AS THE MERIT OF THE CASES IS CONCERNED, HE ALSO DECIDED THE SAME AGAINS T THE ASSESSEES BY OBSERVING THAT THE ASSESSEES DID NOT MAKE PROPER COMPLIANCE D URING THE ASSESSMENT PROCEEDINGS AS WELL AS DURING APPEAL PROCEEDINGS A ND THEREFORE, THE AO WAS FULLY JUSTIFIED IN MAKING THE ADDITIONS. HE ACCORDI NGLY DISMISSED THE ABOVE APPEALS FILED BEFORE HIM. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A) THE ABOV E ASSESSEES ARE IN APPEAL BEFORE THE TRIBUNAL. 6. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEES ARE VERYMUCH INTERESTED IN PROSECUTING THE APPEALS. DUE TO THE ILLNESS OF SHRI OM PRAKASH KUKREJA, THERE WAS NO PROPER COMPLIANCE BEF ORE THE AO AS WELL AS BEFORE CIT(A). HE SUBMITTED THAT IN THE INTEREST O F JUSTICE THE ASSESSEES SHOULD BE GIVEN ONE FINAL OPPORTUNITY TO SUBSTANTIATE THEI R RESPECTIVE CASES. 7. LD. DR ON THE OTHER HAND STRONGLY OPPOSED THE AR GUMENTS ADVANCED BY THE LD. COUNSEL FOR THE ASSESSEE. REFER RING TO THE ORDER OF THE CIT(A), SHE DREW THE ATTENTION OF THE BENCH TO THE NUMEROUS OPPORTUNITIES GRANTED TO THE ASSESSEES TO SUBSTANTIATE THEIR CASE S. SHE SUBMITTED THAT THE APPEALS FILED BY THE ASSESSEES SHOULD BE DISMISSED. 8. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES, PERUSED THE ORDERS OF THE AO AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF 4 ITA NO.916, 917,918,920/DEL/2016 ITA NO. 923,924,925/DEL/2016 OF THE ASSESSEE. WE HAVE ALSO CONSIDERED THE VARIOU S DECISIONS CITED BEFORE US. WE FIND THE ASSESSEES DID NOT APPEAR BEFORE THE CIT (A) FOR WHICH HE PASSED AN EX PARTE ORDER DISMISSING THE APPEALS OF THE ASSESS EES BOTH ON TECHNICAL GROUND AS WELL AS ON MERIT. IT IS AN ADMITTED FACT THAT T HERE WAS NO APPEARANCE BY THE ASSESSEES BEFORE THE IT(A) DESPITE OPPORTUNITIES GR ANTED. HOWEVER, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE IN TEREST OF JUSTICE WE DEEM IT PROPER TO RESTORE THE ABOVE MATTER TO THE FILE OF T HE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE RESPECTIVE AS SESSEES TO SUBSTANTIATE THEIR CASE. THE ASSESSEES ARE ALSO HEREBY DIRECTED TO APP EAR BEFORE THE CIT(A) WITHOUT SEEKING ADJOURNMENT AND SUBSTANTIATE HIS / HER CASE FAILING WHICH THE CIT(A) IS AT LIBERTY TO DECIDE THE ISSUE AS PER LAW . WE HOLD AND DIRECT ACCORDINGLY. THE ABOVE APPEALS FILED BY THE RESPECT IVE ASSESSEES ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 10. IN THE RESULT ALL THE ABOVE APPEALS ARE ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT A T THE TIME OF HEARING ITSELF I.E. ON 21.09.2017. S SD/- SD/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21-09-2017. BINITA 5 ITA NO.916, 917,918,920/DEL/2016 ITA NO. 923,924,925/DEL/2016 COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE DRP-IV, NEW DELHI 4) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSSS 6 ITA NO.916, 917,918,920/DEL/2016 ITA NO. 923,924,925/DEL/2016 S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 21.09.2017 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 21 .09.2017 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR. PS/PS 7 DATE OF UPLOADING OF ORDER SR. PS/PS 8 FILE SENT TO BENCH CLERK SR. PS/PS 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