TMI Blog2023 (4) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... Del./2019 - - - Dated:- 6-4-2023 - SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER And MS. ASTHA CHANDRA, JUDICIAL MEMBER FOR THE ASSESSEE : SHRI ANIL JAIN, CA FOR THE REVENUE : MS. SARITA KUMARI, CIT DR ORDER PER BENCH : The above four separate appeals by the assessee preferred against the four separate orders of ld. CIT (Appeals)-27, New Delhi all dated 29.08.2019 for AYs 2011-12, 2013-14, 2014-15 7 2015-16. 2. Since the common grievance is involved in all these appeals in different quantum, these appeals are heard together and disposed off by this common order for the sake of convenience. 3. The common thread running through the assessee s appeals in all the above four cases is that additions have been made de hors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition is based upon assessee s submission made during the assessment proceedings. 7. In ITA No.8723/Del/2019 (AY 2014-15), the assessee is aggrieved by the addition of Rs.4,60,653/-, Rs.37,180/-, Rs.67,617/- Rs.10,070/- on account of deposit made in the bank account being long term capital gain on the sale of jewellery, on account of cash transactions, on account of accumulated rental income on account of investments respectively. Here again, the assessee s plea is that addition is based upon documents submitted by the assessee during the course of assessment and it was not that any incriminating material was found. 8. In ITA No.8724/Del/2019 (AY 2015-16), the assessee is aggrieved by the addition of Rs.64,602/-, Rs.2,73,270/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chawla. 10. We have carefully considered the submissions and perused the orders of the authorities below. The undisputed fact is that all the assessment years are completed assessments. It is not disputed that the impugned additions are de void of any incriminating material whatsoever found during the course of search. There is no mentioning of incriminating material found at the time of search on the basis of which the addition has been made. The ratio laid down by the Hon ble High Court of Delhi in the case of Kabul Chawla (supra) squarely apply on the facts of the case. The Hon ble High Court concluded by holding as under:- 37. On a conspectus of Section 153 A(1) of the Act, read with the provisions thereto, and in the light of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial. v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record of the AO. Completed assessments can be interfered with by the AO while making ..... X X X X Extracts X X X X X X X X Extracts X X X X
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