The ACIT., Circle-1(2), Baroda V. Jolly Tea (India) Ltd., Baroda

MA 160/AHD/2018

AI Insights

The case involves a Miscellaneous Application by the Revenue against the Tribunal's order dated 17.11.2017, which had deleted certain additions made for the assessment years 1994-95, 1995-96, and 1996-97. The Revenue contended that the Tribunal erred in its decision, citing the applicability of the Hon'ble Delhi High Court's decision in CIT vs. A.T. Invofin India (P) Ltd. regarding the timing of the search and the due dates for filing returns. The respondent, Jolly Tea (India) Ltd., defended the Tribunal's original decision, arguing that the Tribunal had provided a well-reasoned order that did not require interference. The Tribunal, after reviewing the submissions and the relevant materials, dismissed the Revenue's application, affirming its earlier findings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125619 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 23-02-2023
• Assessment Year: misc
• Appeal Filed On: 28-05-2018
• Other Referred Cases: CIT vs. A.T. Invofin
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 154; 139

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER M. A . N o . 16 0 / A h d/ 20 18 ( I n I T( SS ) A N o . 1 3 9 / Ah d/2 0 0 5) (A s se s s m e n t Y e a r : 1 9 86 - 8 7 t o 1 5 - 1 2 - 1 99 5 ) AC I T C ir c l e- 1 ( 1 )( 2 ) , B ar od a V s . J ol l y T e a ( I nd ia L t d. ) , R ai n b o w H o us e , As hw in C h a mbe r s, 3 r d Fl oo r , Pr a ta p R o a d , R a op u r a, V ad od a r a [ P AN N o. A A BC J 1 3 56 J ] (Appellant) .. (Respondent) Appellant by : Shri Rakesh Jha, Sr. D.R. Respondent by : Ms. Urvashi Sodhan, Advocate D a t e of H ea r i ng 24.02.2023 D a t e of P r o no u n ce me nt 03.03.2023 O R D E R PER SUCHITRA KAMBLE - JM: This Miscellaneous Application is filed by the Revenue in respect of the order dated 17.11.2017 passed by the Tribunal. 2. The Ld. D.R. submitted that the Tribunal was not correct in deleting the addition made in A.Y. 1994-95 and 1995-96 with the finding that undisclosed income has been determined on the basis of audited / unaudited accounts which are in the notice of Department when due date for filing of return. The Ld. D.R. submitted that due date for aforesaid years have elapsed on the date of search i.e. 15.12.1995 and therefore, the decision of Hon’ble Delhi High Court in case of CIT vs. A.T. Invofin M.A No.160/Ahd/2018 (in IT(SS)A No. 139/Ahd/2005) ACIT vs. Jolly Tea (India Ltd.) Asst.Years– 1986-87 to 15-12-1995 - 2 - India (P) Ltd. will be applicable (order dated 29.11.2010). The Ld. D.R. further submitted that the Tribunal has ignored the fact while deleting the addition made in A.Y. 1996-97 that said additions were made on documents found and there exist nothing on record to these issues were made in the regular books of accounts which would have formed on the basis for filing return of income and also there was no evidences to conclude this was disclosed. Thus, the Ld. D.R. submitted that on these two issues the order dated 17.11.2017 passed by the Tribunal be recalled and fresh hearing should be granted. 3. The Ld. A.R. relied upon the Tribunal’s decision and submitted that the Tribunal has given independent finding and the Department is seeking review of the order which should not be entertained. 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that in respect of deletion of addition made in A.Y. 1994-95 and 1995-96 the Tribunal has categorically observed in Para 23 that A.O. fail to construe complexity of the accounts and concept of block assessment while determining the alleged undisclosed income and thus, it is very well reasoned order which do not require any interference. As regards, deletion of addition for A.Y. 1996-97 the Tribunal in Para 25 has given categorical observation that due date for filing of the return was not expired and therefore, the same could not be block assessment. This also does not require any interference. The Department at this stage is seeking review of the order M.A No.160/Ahd/2018 (in IT(SS)A No. 139/Ahd/2005) ACIT vs. Jolly Tea (India Ltd.) Asst.Years– 1986-87 to 15-12-1995 - 3 - dated 17.11.2017 which is not permissible under Section 154 of the Income Tax Act, 1961. Hence, Miscellaneous Application filed by the Revenue is dismissed. 5. In result, the Miscellaneous Application filed by the Revenue is dismissed. This Order pronounced in Open Court on 03/03/2023 Sd/- Sd/- (WASEEM AHMED) ACCOUNTANT MEMBER (SUCHITRA KAMBLE) JUDICIAL MEMBER Ahmedabad; Dated 03/03/2023 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 01.03.2023 2. Date on which the typed draft is placed before the Dictating Member 01.03.2023 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .03.2023 5. Date on which the fair order is placed before the Dictating Member for pronouncement .03.2023 6. Date on which the fair order comes back to the Sr.P.S./P.S 03.03.2023 7. Date on which the file goes to the Bench Clerk 03.03.2023 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 Despatch of the Order..........................................