M/S. KUNJAN CORPORATION,AHMEDABAD V. DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD

MA 133/AHD/2024

AI Insights

The case involves M/s. Kunjan Corporation appealing against an order of the Income Tax Appellate Tribunal which had allowed the Department's appeal concerning additions made to the assessee's income based on seized documents. The Tribunal had previously found these documents to be valid evidence of on-money payments for land purchase, contradicting the assessee's claim that they were 'dumb documents' (documents without any evidentiary value). The assessee's Miscellaneous Application argued that the documents did not belong to them and contested the addition of 8% of receipts to their income. However, the Tribunal dismissed the application, stating it did not present any new facts or legal arguments that would warrant a change in the original decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314679 (ITAT-AHMEDABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Other Referred Cases: M/s. Pushkar Corporation
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAVAN LIMBASIYA
• Assessee Lawyers: S.N. DIVATIA; SAMIR VORA; A.RS
• Keywords: Document seized; Documents seized; Loose papers

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER M.A. No.133/Ahd/2024 in I.T(SS).A. No.119/Ahd/2018 (Assessment Year: 2012-13) M/s. Kunjan Corporation, 28, Nakshatra Arcade, IOC Road, Chandkheda, Ahmedabad Vs. Deputy Commissioner of Income Tax, Central Circle-1(4), Ahmedabad [PAN No.AALFK0278M] (Appellant) .. (Respondent) Appellant by : Shri S. N. Divatia & Shri Samir Vora, A.Rs. Respondent by: Shri Kavan Limbasiya, Sr. D.R. Date of Hearing 14.02.2025 Date of Pronouncement 06.05.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: The present application has been filed against the order passed by the Tribunal dated 22.07.2024, in which the appeal of the Department was allowed. 2. The brief facts of the case are that during the course of assessment, on the basis of certain seized material, the Assessing Officer added certain amounts in the hands of the assessee on account of on-money payment to M/s. Pushkar Corporation for purchase of land. In appeal, Ld. CIT(A) allowed the appeal of the assessee primarily on the basis that the documents on which additions were made are “dumb documents”. In further appeal before the Tribunal by the Department, it was contended M.A No.133/Ahd/2024 (in IT(SS)A No. 119/Ahd/2018) M/s. Kunjan Corporation vs. DCIT Asst. Year –2012-13 - 2– that the ITAT Ahmedabad examined the very same document in the case of M/s. Pushkar Corporation (the seller, who had allegedly received on- money from the assessee) and the ITAT had held that the contents recorded in the seized documents are correct. While passing the order, the Tribunal observed that in view of the order of ITAT in the case M/s. Pushkar Corporation, it is evident that the findings of the Ld. CIT(A) that the impugned documents are “dumb documents” is incorrect and therefore, looking into these facts, the appeal of the Department was allowed. Further, the Tribunal observed that the Counsel for the assessee has not contested the validity issuance of notice under Section 153C of the Act, on account of non-recording of satisfaction, since the Assessing Officer of both the searched party and the assessee is the same. The Counsel for the Assessee has filed the present Miscellaneous Application and has stated that the loose papers cannot be said to be belonging to the assessee and further, the Counsel for the assessee also took an alternate argument that the Tribunal ought to have confirmed the addition to 8% of the receipts in the case of the assessee. 3. On going through the contents of the Miscellaneous Application filed by the assessee, the Tribunal is of the considered view that vide the present Miscellaneous Application, nothing has been brought on record to point out any apparent mistake in the order passed by the Tribunal. Vide the present Miscellaneous Application, the assessee is again reiterating the same set of facts which were submitted during the course of original proceedings, and which were taken into consideration by the Tribunal M.A No.133/Ahd/2024 (in IT(SS)A No. 119/Ahd/2018) M/s. Kunjan Corporation vs. DCIT Asst. Year –2012-13 - 3– while passing the order. The Tribunal had taken a considered view that CIT(A) has erred in facts and in law in holding that the documents on which additions were made in the hands of the assessee were “dumb documents” since the Tribunal in the case of the sellers had specifically observed, with respect to the same documents that they did not qualify as “dumb documents”. These facts have not been disputed by the assessee in the present Miscellaneous Application and vide the present Miscellaneous Application, the assessee is only seeking a review of an order passed by the Tribunal without pointing out to any apparent error in the order passed by the Tribunal. Accordingly, we are of the considered view that vide the present Miscellaneous Application the assessee is only seeking review of the order passed by the Tribunal, without pointing out to any factual or legal mistake committed by the Tribunal in it’s order, and accordingly the present Miscellaneous Application is liable to be dismissed. 4. In the result, the Miscellaneous Application filed by the assessee is dismissed. This Order pronounced in Open Court on 06/05/2025 Sd/- Sd/- (NARENDRA P. SINHA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 06/05/2025 Tanmay, Sr. PS TRUE COPY M.A No.133/Ahd/2024 (in IT(SS)A No. 119/Ahd/2018) M/s. Kunjan Corporation vs. DCIT Asst. Year –2012-13 - 4– आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 30.04.2025 2. Date on which the typed draft is placed before the Dictating Member 01.05.2025 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S 05.05.2025 5. Date on which the fair order is placed before the Dictating Member for pronouncement .05.2025 6. Date on which the fair order comes back to the Sr.P.S./P.S 06.05.2025 7. Date on which the file goes to the Bench Clerk 06.05.2025 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Dispatch of the Order…………………………………… "