TMI Blog2022 (1) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the absence of any incriminating documents unearth, as a result of search. This legal position is affirmed and answered in favour of the assessee by large number of judicial precedents of different jurisdiction - See MEETA GUTGUTIA [ 2018 (7) TMI 569 - SC ORDER] , KABUL CHAWLA [ 2015 (9) TMI 80 - DELHI HIGH COURT] . Thus plea raised on behalf of the Revenue appears to be without merit in the case of concluded assessment concerning Assessment Years 2009-10 and 2010-11 - Decided in favour of assessee. - I.T.A. Nos. 4971, 4972 and 4975/DEL/2017 - - - Dated:- 11-1-2022 - Challa Nagendra Prasad, Member (J) And Pradip Kumar Kedia, Member (A) For the Appellant : H.K. Chaudhary, CIT-DR For the Respondents : Satyam Sethi, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including CIT vs. Kabul Chawla, (2015 61 taxmann.com 412 (Del.). 4. Aggrieved by the relief granted by the CIT(A), the Revenue is in appeal before the Tribunal in respect of the captioned assessment years, i.e., Assessment Years 2009-10, 2010-11 and 2013-14. 5. When the matter was called for hearing, the ld. counsel for the assessee in the Revenue's appeal pointed out that it is a matter of record that the additions made under Section 80IB of the Act etc are de hors any incriminating material found, if any, in the course of search. The additions/disallowances made are in the nature of routine re-appreciation of facts which is not permissible in 153A assessments without showing any connection with any incriminating material found i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecisions. It was submitted that legal position enunciated in these decisions related to only those assessment years which stood abated and were not pending at the time of search initiated under Section 132 of the Act. It was thus submitted that the adjudication carried out by the CIT(A) granting relief to the assessee for the Assessment Year 2013-14 is totally unsustainable in law as fairly admitted on behalf of the assessee. It was thus urged that the additions/disallowances made in Assessment Year 2013-14 requires to be tested on merits regardless of discovery of any incriminating material in search. It was thus submitted that having regard to the factual position and the law governing the controversy, the order of the CIT(A) for A.Y. 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al submissions and the legal ground raised. It is a matter of record that the assessment concerning Assessment Years 2009-10 and 2010-11 stood concluded and were not pending at the time of search. Hence, the CIT(A) has rightly applied the position of law governing the field that while making the assessment under Section 153A of the Act, the Revenue is not entitled to interfere with already concluded (and not abated) assessment passed either under Section 143(1) or under Section 143(3) of the Act and not pending at the time of search, in the absence of any incriminating documents unearth, as a result of search. This legal position is affirmed and answered in favour of the assessee by large number of judicial precedents of different jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending assessment for Assessment Year 2013-14 stood abated in terms of 2nd proviso to Section 153A of the Act. The CIT(A) thus misdirected himself in law and on facts in applying the ratio of the judicial precedents in Kabul Chawla and others in favour of the assessee in the case of unabated assessment as well. The order of the CIT(A) holding lack of jurisdiction to assessee regular income under Section 153A is thus set aside and the matter is restored to the file of the CIT(A) for fresh adjudication of the controversy on aspects of merits in accordance with law after giving proper opportunity to the assessee. 11. In the result, the appeal of the Revenue in ITA No. 4975/Del/2017 is allowed for statistical purposes. 12. In the combine ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
