Deputy Commissioner of Income-tax, Central Circle -1, Nashik V. M/s. ATR Infra Projects Pvt.Ltd, Nashik

ITSSA 18/PUN/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6757 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 19-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order; Search and seizure; Set aside
• Section: 263; 132; 143(3); 153; 153C

Judgement Text

आयकर अपीलीय अिधकरण “ए” ᭠यायपीठ पुणे मᱶ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / IT(SS)A Nos.16 to 18/PUN/2018 िनधाᭅरण वषᭅ / Assessment Years : 2009-10 to 2011-12 DCIT, Central Circle-1, Nashik. .......अपीलाथᱮ / Appellant बनाम / V/s. M/s. ATR Infra Projects Pvt. Ltd., Flat No.11, Rameshwar Building, Opp. Ashoka House, Ashoka Marg, Wadala, Nashik- 422011. PAN : AAHCA4703C ......ᮧ᭜यथᱮ / Respondent Revenue by : Shri Abhinav Kumar Assessee by : None सुनवाई कᳱ तारीख / Date of Hearing : 07.12.2021 घोषणा कᳱ तारीख / Date of Pronouncement : 08.12.2021 आदेश / ORDER PER BENCH : These are the appeals filed by the Revenue directed against the common order of ld. Commissioner of Income Tax (Appeals)- 12, Pune (‘CIT(A)’ for short) dated 28.03.2018 for the assessment years 2009-10 to 2011-12 respectively. 2. Since the identical facts and issues are involved in all three appeals, we proceed to dispose of the same by this common order. 3. For the sake of convenience and clarity, the facts relevant to the appeal in IT(SS)A No.16/PUN/2018 are stated herein. 2 IT(SS)A Nos.16 to 18/PUN/2018 IT(SS)A No.16/PUN/2018 4. The Revenue raised the following grounds of appeal :- “1. Whether on the facts and in the circumstances of the case and in law, the CIT(A) has erred in deleting the additions made by the A.O. in his order u/s 153C r.w.s.263. 2. Whether on the facts & in the circumstances of the case and in the law, the CIT (A) has erred in deleting the addition made by the A.O. in his order u/s 153 r. w. s. 263 without appreciating the fact that the additions made by the A.O. are based on detailed inquiries, investigation and supporting documentary evidences’ by the A.O. in the assessment proceedings by following the directions and findings given in the order u/s 263 of CIT (Central), Nagpur. 3. The appellant craves to add, amend or delete any grounds of appeal. 4. It is humbly prayed that the Order of CIT (A) be set aside and Order of the Assessing Officer be restored.” 5. Briefly, the facts of the case are as under :- The respondent-assessee is a private limited company engaged in the business of executing the civil contracts. There was a search and seizure action u/s 132 of the Income Tax Act, 1961 (‘the Act’) in the case of Ashoka Group of cases on 24.04.2010. During the course of search proceedings, certain documents stated to be incriminating pertaining to the respondent- assessee were seized. Subsequently, the notice u/s 153C was issued and the assessment was completed u/s 143(3) r.w.s. 153C on 22.03.2013 accepting the returned income. Subsequently, the Commissioner of Income Tax in exercise of power vested with him under the provisions of section 263 set- aside the assessment order with a direction to make a fresh assessment vide order dated 27.03.2015. The Assessing Officer also passed the consequential order in compliance with the order u/s 263 after making certain addition and assessed the income at Rs.8,58,48,487/-. 6. Being aggrieved by the consequential order passed u/s 143(3) r.w.s. 263, an appeal was preferred before the ld. CIT(A), who vide impugned order 3 IT(SS)A Nos.16 to 18/PUN/2018 quashed the addition taking into consideration the order of the Tribunal quashing the order of revision passed u/s 263 by holding as under :- “Vide this grounds of appeal the appellant challenged the addition made by the AO of Rs. 6,85,30,067/- u/s 143(3) rws 263 in consequent to order passed by the CIT(Central), Nagpur u/s 263. During the course of appellate proceeding the AR of the appellant submitted that the order passed by the CIT(Central), Nagpur u/s 263 has been set aside by the Hon’ble ITAT Pune vide Order ITA No. 600, 601 and 602/PUN/2015 for A.Ys 2009-10, 2010-11 and 2011-12 dated 17.04.2017 and submitted copy of the order of the Tribunal, which is placed on record. Since the original order u/s 263 has been set aside by the Tribunal the consequential order passed u/s 143(3) rws 263 has no leg to stand on its own, thus the appeal against the consequential order have become infructuous. Therefore, for statistical purpose the ground raised by the appellant is allowed.” 7. Being aggrieved by the order of the ld. CIT(A), the Revenue is in appeal before us in the present appeal. 8. We heard ld. Sr. DR and perused the material on record. On going through the grounds of appeal, we find that the Revenue is seeking to agitate against the order passed by this Tribunal against the order of revision u/s 263 nor does it arise out of the order of the ld. CIT(A), impugned before us. Thus, we do not find any merit in the grounds of appeal raised by the Revenue. 9. In the Result, the appeal filed by the Revenue in IT(SS)A No.16/PUN/2018 stands dismissed. IT(SS)A No.17 & 18/PUN/2018 10. As mentioned earlier, the facts and issues involved in all the above three appeals are identical, therefore, our decision in IT(SS)A No.16/PUN/2018 shall apply mutatis mutandis to the remaining two appeals of the Revenue in IT(SS)A Nos.17 & 18/PUN/2018. Accordingly, the appeals of the Revenue in IT(SS)A Nos.17 & 18/PUN/2018 are dismissed. 4 IT(SS)A Nos.16 to 18/PUN/2018 11. Resultantly, all the above three appeals of the Revenue are dismissed. Order pronounced on this 08 th day of December, 2021. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) ᭠याियक सद᭭य/JUDICIAL MEMBER लेखा सद᭭य/ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 08 th December, 2021. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-12, Pune. 4. The Pr. CIT, Central, Nagpur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.