Deputy Commissioner of Income-tax, Central Circle - 1 (1), Pune V. Pride Purple Builders Private Ltd., Pune

MA 35/PUN/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3481 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 29-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: NIKHIL PATHAK SHRI SUHAS BORA
• Keywords: Document seized; Documents seized

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / MA NO.35/PUN/2019 (ARISING OUT OF ITA NO.284/PUN/2016) / ASSESSMENT YEAR : 2011-12 DCIT, CENTRAL CIRCLE- 1(1), PUNE. ....... / APPELLANT / V/S. PRIDE PURPLE BUILDERS PRIVATE LTD., 504, CORPORATE PLAZA, SENAPATI BAPAT ROAD, PUNE-411016. PAN : AADCP4286H / RESPONDENT REVENUE BY : SHRI S.P. WALIMBE ASSESSEE BY : SHRI NIKHIL PATHAK SHRI SUHAS BORA / DATE OF HEARING : 08.11.2019 / DATE OF PRONOUNCEMENT : 08.11.2019 / ORDER PER D. KARUNAKARA RAO, AM: THE PRESENT MISCELLANEOUS APPLICATION ARISES FROM THE ORDER IN ITA NO.284/PUN/2016 FOR THE ASSESSMENT YEAR 2011-12 DATED 17.09.2018 FILED BY THE ASSESSEE. 2. THROUGH THIS MA, THE REVENUE ARGUED THAT THE TRIBUNAL GRANTED RELIEF TO THE ASSESSEE UNDER THE PRESUMPTION THAT IT IS A CASE OF CONCLUDED ASSESSMENT. REVENUE REFERS TO PARA 21 OF THE ORDER OF THE TRIBUNAL. LD. DR SUBMITTED THAT IT IS A CASE OF AN ABATED ASSESSMENT. IN THAT CASE, THE 2 MA NO.35/PUN/2019 ADDITIONS CAN BE MADE WITH ALL THE SUPPORT OF THE INCRIMINATING MATERIAL IN THE PROCEEDINGS U/S 153C OF THE ACT. 3. BEFORE US, REFERRING TO THE SERIES OF PARAGRAPHS OF THE ORDER OF THE TRIBUNAL (SUPRA), LD. COUNSEL FOR THE ASSESSEE DEMONSTRATED THAT THE RELIEF GRANTED BY THE TRIBUNAL IS NOT BASED ON THE FACT OF CONCLUDED ASSESSMENT OR ABATED ASSESSMENT; BUT IT IS BASED ON THE OBSERVATION THAT THE SEIZURE OF DOCUMENTS IN THE CASE OF SEARCHED PERSON INCLUDES ONLY THE ACCOUNTED PAPERS, BALANCE SHEET ETC, WHICH CANNOT CONSTITUTE AN INCRIMINATING MATERIAL AT ALL. NO ADDITION CAN BE MADE ON THE BASIS OF ACCOUNTED ENTRIES U/S 153C OF THE ACT. RELYING OF PLETHORA OF DECISIONS, THE TRIBUNAL WAS GRANTED RELIEF AFTER DUE PROCESS OF LAW. THEREFORE, THE ORDER PASSED BY THE TRIBUNAL DOES NOT CALL FOR ANY RECTIFICATION THROUGH THIS MECHANISM. 4. ON HEARING BOTH THE SIDES, WE PROCEED TO EXTRACT THE RELEVANT PORTION OF PARA 32 OF THE ORDER OF THE TRIBUNAL (SUPRA) AND THE SAME READS AS UNDER :- 32. .. CONSIDERING THE ABOVE LEGAL PROPOSITION ON THE ISSUE OF VALIDITY OF NOTICE U/S.153C OF THE ACT AS WELL AS THE NATURE OF NON-INCRIMINATING MATERIAL SEIZED IN THE CASE ON HAND FOR A.Y. 2011-12, WE ARE OF THE OPINION THAT NOTICE ISSUED U/S.153C OF THE ACT IS NOT VALID. THE DOCUMENTS SEIZED PERTAINING TO/BELONGING TO THE ASSESSEE IS ONLY NON-INCRIMINATING DOCUMENTS. REGARDING THE VALIDITY OF SIMILAR NOTICE FOR A.Y. 2010-11, WE FIND NO DOCUMENT WHATSOEVER WAS SEIZED. THEREFORE, THE FATE OF SUCH NOTICE IS PLACED AT MUCH WORSE POSITION. THEREFORE, THE ADDITIONAL GROUND RAISED BY THE ASSESSEE FOR BOTH THE ASSESSMENT YEARS ARE DECIDED IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE 5. FROM THE ABOVE, IT IS EVIDENT THAT THE RELIEF GRANTED BY THE TRIBUNAL IS NOT ON THE BASIS OF COMPLETED NATURE OF THE ASSESSMENT. THUS, THE PRESENT MA FILED BY THE REVENUE HAS NO MERIT AND THEREFORE, THE SAME HAS TO BE 3 MA NO.35/PUN/2019 DISMISSED. ANY INTERFERENCE PROPOSED BY THE REVENUE SHALL AMOUNT TO THE REVIEW OF OUR ORDER. ACCORDINGLY, THE MA FILED BY THE REVENUE IS DISMISSED. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH DAY OF NOVEMBER, 2019. SD/- SD/- (S. S. VISWANETHRA RAVI) (D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 08 TH NOVEMBER, 2019. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-13, PUNE. 4. THE PR.CIT (CENTRAL), PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.