Lalit Sakalchand Gandhi, Kolhapur V. Assistant Commissioner of Income tax, Kolhapur

ITSSA 37/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7358 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 09-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Search and seizure
• Section: 143(3); 153A; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / IT (SS) A NO S.34 TO 40 /PUN/201 7 / ASSESSMENT YEAR S : 20 0 7 - 08 TO 2013 - 14 LALIT SAKALCHAND GANDHI, E - 1, BHAKTI POOJA NAGAR, BELBAUG, KOLHAPUR - 416008 PAN : ABCPG6244K ....... / APPELLANT / V/S. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , KOLHAPUR / RESPONDENT ASSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 2 3 - 01 - 2020 / DATE OF PRONOUNCEMENT : 29 - 01 - 20 20 / ORDER PER BENCH : ALL THESE APPEALS BY THE ASSESSEE AGAINST COMMON ORDER DATED 24 - 02 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 1 , PUNE [CIT(A)] FOR ASSESSMENT YEAR S 2007 - 08 TO 2013 - 14. 2. SHRI PRAMOD SHINGTE, THE LD. AR SUBMITTED THAT THERE WAS NO OPPORT UNITY FOR ASSESSEE BEFORE THE CIT(A) IN FIRST APPELLATE PROCEEDINGS AND PRAYED TO TAKE UP THE GROUND NOS. 1 AND 2 AS A PRELIMINARY ISSUE. 2 IT (SS) A NOS. 34 TO 40/PUN/2017, A.YS. 2007 - 08 TO 2013 - 14 3. SHRI S.P. WALIMBE, THE LD. DR DID NOT REPORT OBJECTION IN HEARING THE GROUND NOS. 1 AND 2 AS A PRELIMINARY ISSUE. THEREFORE, WITH THE CONSENT OF BOTH THE PARTIES, WE PROCEED TO HEAR GROUND NOS. 1 AND 2 AS A PRELIMINARY ISSUE. 4. THE LD. AR SUBMITS THAT A SEARCH AND SEIZURE ACTION U/S. 132 OF THE ACT WAS CONDUCTED ON 25 - 04 - 2012 AT THE RESIDENTIAL AS WELL AS BUSINE SS PREMISES OF SHRI LALIT GANDHI GROUP OF CASES. THE AO COMPLETED ASSESSMENT U/S. 143(3) R.W.S. 153A OF THE ACT. THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT(A) BUT HOWEVER NO OPPORTUNITY WAS AVAILABLE TO THE ASSESSEE IN FIRST APPELLATE PROCEEDINGS IN SUPPORT OF HIS CLAIM. FURTHER, HE SUBMITTED THAT THE SIMILAR ISSUES PERTAINING TO ASSESSEE IN EARLIER YEARS I.E. A.Y. 2006 - 07 AND SISTER CONCERNS ARE PENDING BEFORE THE CIT(A) WHEREIN THE CIT(A) SOUGHT REMAND REPORT FROM THE AO AND PRAYED TO RESTORE ALL THESE APPEALS TO THE FILE OF CIT(A) TO TRY THE SAME ALONG WITH THE EARLIER YEAR I.E. A.Y. 2006 - 07. 5. THE LD. DR VEHEMENTLY OPPOSED THE SUBMISSIONS MADE BY THE LD.AR AN D SUBMITTED THAT THE ASSESSEE DID NOT RESPOND TO THE NOTICES ISSUED BY THE AO IN THE ASSESSMENT PROCEEDINGS AND THE AO COMPLETED ASSESSMENT WITH NO ALTERNATIVE LEFT BASING ON THE WRITTEN SUBMISSIONS AS AVAILABLE ON RECORD. THE LD. DR REFERRED TO PARA NO. 5 OF THE CIT(A) AND ARGUED THAT THE ASSESSEE HAS NO INTEREST AT ALL IN PROSECUTING ITS APPEALS BEFORE THE CIT(A) INSPITE OF HAVING RECEIVED SEVERAL NOTICES. FURTHER, HE SUBMITS THAT IT IS A FIT CASE FOR IMPOSITION OF COSTS , IF THIS TRIBUNAL DECIDE S TO RES TORE ALL THE APPEALS TO THE FILE OF CIT(A). 6. HEARD BOTH PARTIES. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD. AR AND LD. DR , 3 IT (SS) A NOS. 34 TO 40/PUN/2017, A.YS. 2007 - 08 TO 2013 - 14 WE DEEM IT PROPER TO REMAND ALL THE APPEALS TO THE FILE OF CIT(A) SUBJECT TO THE CONDITION OF PAYMENT OF COST RS. 50,000/ - IN FAVOUR OF PRIME MINISTER RELIEF FUND WITHIN 14 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. THE CIT(A) SHALL SATISFY THE PAYMENT OF COST S AND SHALL DISPOSE OF TH ESE APPEALS, IN ACCORDANCE WITH LA W. THE ASSESSEE IS AT LIBERTY TO FILE ALL EVIDENCES AND SHALL CO - OPERATE WITH THE CIT(A) FOR SPEEDY DISPOSAL WITHOUT SEEKING FOR ADJOURNMENTS. THUS, GROUND NOS. 1 AND 2 RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATE ABOVE. 7. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2020 . SD/ - SD/ - ( D. KARUNAKARA RAO ) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBE R / PUNE; / DATED : 29 TH JANUARY, 2020 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 1 1 , PUNE 4. THE C.I.T. ( CENTRAL ) , PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRU E COPY // / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE