TMI Blog2015 (10) TMI 2781X X X X Extracts X X X X X X X X Extracts X X X X ..... dinary delay ranging between one and three years. This Court has in certain other cases issued detailed directions on this aspect and it is expected that the Revenue will take corrective steps without delay. Search and seizure operation - Whether mere surrender of undisclosed income by Mr. Brij Mohan Gupta did not automatically establish the liability in the hands of the Assessee unless he is evidently linked with the accounts of certain M.P. Gupta in a third party search - HELD THAT:- Concurrent findings of fact have been rendered by the CIT (A) as well as by the ITAT. Nothing has been pleaded in the memorandum of appeal to persuade the Court to hold that those findings are perverse or contrary to the facts on record. Secondly, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said material in the impugned orders of the ITAT and the CIT (A). No substantial question of law arises for determination by the Court. - ITA No. 814/2015 - - - Dated:- 20-10-2015 - S Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr. N.P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Adv ORDER ITA 814/2015 CM No. 24476/2015 ( for condonation of delay in re-filing the appeal ) 1. There is an extraordinary delay of 795 days in re-filing this appeal. 2. In the first place it is noticed that the application for condonation of the delay in re-filing, is supported by an affidavit of the counsel assisting the Standing Counsel for the Appellant Revenue. This Court disapproves the practice of counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on his activity of hundi discounting and giving loans and advances. 7. From the assessment order dated 30th December 2008 passed by the AO in the case of Assessee for AY 2000-01, it appears a search and seizure was carried out on 22nd March 2006 on the residential and business premises of the Assessee as well. The order of the AO, however, does not refer to any material recovered from the search of the Assessee's premises. On the other hand, the AO proceeds to discuss the diary and documents found during the search of the premises of Mr. Brij Mohan Gupta. It appears that after initially denying ownership of diaries and entries, Mr. Brij Mohan Gupta surrendered an income of ₹ 2.02 crores for the AY 1999-2000 to 2005-06 on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e plea of the Assessee and deleted the additions. A perusal of the order of the CIT (A) shows that although the CIT (A) called for a remand report from the AO, the AO did not respond to it despite several opportunities. The CIT (A) noted: Now even after a lapse of about three months since the last correspondence in June 2010, no report has been received. I, therefore, proceed to adjudicate the matter on merit. 10. After examining the submissions of the Assessee as well as the AO, the CIT (A) concluded that except the mention of the name of M.P.Gupta , there appears to be precious little evidence found or searched by the AO to link up this appellant with the documents found at the search operations of the premises of Shri Brij Mohan G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M.P. Gupta), after referring to its own order in the case of Atul Gupta, the ITAT held that there was no merit in the appeal of the Revenue in the case of the present Assessee. The ITAT also noted that the Revenue has not placed on record the statement of Mr. Brij Mohan Gupta or Rajiv Gupta before us. 12. Mr. N.P. Sahni, learned Senior Standing counsel for the Revenue, earnestly pleaded that the correct facts concerning the Assessee had not been dealt with by the AO or by the CIT (A) or by the ITAT. He claimed that there was a 'bag' recovered from the premises of the Assessee during the search of his premises which contained some incriminating material. Although Mr. Sahni was unable to deny that this does not find mention in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set up an entirely different case of there having been a bag seized from the premises of the Assessee which according to the Revenue contained incriminating material against the Assessee. 15. As regards the second plea, it is trite that the Revenue has to make out a case against each Assessee separately. The mere fact that the Revenue's appeal against Atul Gupta, the son of the Assessee, has been admitted cannot ipso facto mean that the appeal against the Assessee should also be admitted. The Revenue's case against the Assessee has to be substantiated by the material seized. For the reasons already noted, the Court finds no case made out for interference with the factual findings on the basis of the analysis of the said material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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