TMI Blog2021 (7) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... out any retraction by the assessee has to be accepted and thus the findings recorded by the AO as well as ld CIT(A) deserves to be upheld being sustainable and based on reasonable basis and evidence. Appeal of the assessee is dismissed. - ITA No .348/CTK/2019 (Assessment Year : 2012-2013) - - - Dated:- 17-5-2021 - SHRI CHANDRA MOHAN GARG, JUDICIAL Assessee by : Shri Damodar Pati, AR Revenue by : Shri S.C.Mohanty, DR ORDER This is an appeal filed by the assessee against the order of the CIT(A), Sambalpur dated 29.8.2019 for the assessment year 2012-13. 2. The assessee has raised the following grounds: 1. For that the order passed by the Id. below forum suffers vice of illegality and arbitrariness; 2. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 18.1.2012 at the business premises of the assessee. During the course of survey, certain documents were found that the assessee has received ₹ 7,23,452/-, from Maa Ambe Enterprises, Jharsuguda, ₹ 5,76,291/- from Unicon Tech Co. Jharkhand and ₹ 6,41,997/- from Sundaram Technical Services, Barpali totaling to ₹ 19,41,740/- in the name of Shreshta Nirman, prop. Concern of the assessee. During the course of survey, statement of assessee was recorded wherein, he has admitted to be the same as undisclosed income and advance tax of ₹ 6,00,000/- was paid. Later on during the course of assessment proceedings, the assessee has stated that undisclosed income was made under duress and coercion and claimed refund of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of search and seizure and survey operations do not serve any useful purpose. It is, therefore, advised that there should be focus and concentration on collection of evidence of income which leads to information on what has not been disclosed or is not likely to be disclosed before the Income Tax Department. Similarly, while recording statement during the course of search and seizure and survey operations no attempt should be made to obtain confession as to the undisclosed income. Any action on the contrary shall be viewed adversely. Further, in respect of pending, assessment proceedings also, the Assessing Officer should rely upon the evidences/materials gathered during the course of search/survey operations or thereafter while framing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee. He submitted that the assessee has paid advance tax of ₹ 6 lakhs on ₹ 19,41,740/-. Therefore, he submits that the lower authorities were fully justified in adding the same to the income of the assessee. 10. I have considered the rival submissions and perused the materials placed on the record of the Tribunal. It is not in dispute that during the course of survey in the case of the assessee, certain documents were found that the assessee has received ₹ 7,23,452/-, from Maa Ambe Enterprises, Jharsuguda, ₹ 5,76,291/- from Unicon Tech Co. Jharkhand and ₹ 6,41,997/- from Sundaram Technical Services, Barpali totaling to ₹ 19,41,740/- in the name of Shreshta Nirman, prop. Concern of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that on perusal of both the statements, it clearly suggests that there was neither duress nor coercion on the appellant at the time of giving statement. He also observed that survey was conducted on 18.1.2012 and there was no retraction till January, 2015, when the appellant replied to the show cause notice of the AO and thus a period nearly three years passed without any communication from the assessee that the said disclosure of unaccounted income was under coercion. With these observation, the ld CIT(A) dismissed the explanation offered by the assessee and further observation that the statement of the assessee was under coercion is an afterthought. He relied on several orders including the order of ITAT Delhi in the case of Raj Hans To ..... X X X X Extracts X X X X X X X X Extracts X X X X
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