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TMI Blog2022 (8) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... & 2014-15 dated 31.03.2016 and u/s 143(3) r.w.s. 153A for A.Y. 2010-11, 2011-12, 2012-13 & 2013-14 dated 20.12.2016. 2. The grounds raised in all the seven years are common in nature except for difference in their quantum. The summary of grounds in respect of various additions made in the assessments is tabulated below for ease of reference: Appeal No. A.Y. Unexplained Investments Undisclosed Income Deposits in A/c Others Total IT(SS)A 63/Pan/2018 2008-09 7360000 16354317 23714317 IT(SS)A 64/Pan/2018 2009-10 4050000 10000000 30791378 44841378 IT(SS)A 65/Pan/2018 2010-11 0 0 33351609 546035 33897644 IT(SS)A 66/Pan/2018 2011-12 0 10930988 837029 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A & Shri S. Nayak, CA represented the Assessee and Shri Ranjan Kumar, CIT, DR represented the Department. 5. Since the grounds raised are common in nature and also ld. CIT(A) has passed a consolidated order for all the seven years taken together, we are inclined to dispose off all the seven appeals before us through this consolidated order by taking the factual narratives from one of the seven years i.e. A.Y. 2008-09. 6. Brief facts of the case are that assessee is engaged in the business of travel agency. Return of income u/s 139 was filed by the assessee on 25.02.2009 reporting a total income of Rs. 9,90,760/-. A search u/s 132 of the Act was carried out in the case of the assessee on 20.02.2014. Notice u/s 153A of the Act dated 22.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee had deposited the tax on the returned income in all the seven years on 31.03.2016 for A.Y. 2008- 09 and on 30.03.2016 for all the remaining six assessment years, details of which were placed before the ld. AO. However, cognizance of payment of self-assessment tax on the returned income was taken on record in respect to four assessment years i.e. A.Y. 2010-11 to A.Y. 2013-14 and the defect pointed out was considered as cured. For these four years, notices u/s 143(2) of the Act were issued and assessments were completed u/s 143(3) r.w.s. 153A of the Act. Additions made in all the seven years have been tabulated in the above chart. 7. Apart from the above facts, certain other background of the case are important to bring on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s registered on 22.09.2017 and dated 14.11.2017. Both the applications specifically mentioned the request to release the material seized as they are required for contesting the appeal before the CIT(A) at Panaji which will otherwise cause hardship and will lead to loss to the assessee. All these documents are also placed on record by the assessee to substantiate the ground taken before us in ground no. 3 and 4 (supra). 8. Coming back to the assessment proceeding in the matters before us, aggrieved by the additions made by the ld. AO, appeals were preferred before the ld. CIT(A). In all the Form 35, in Row no. 8.1 (c) "Details of Taxes Paid", assessee had filled in self-assessment tax paid by him on the returned income. Ld. CIT(A) passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for remitting the matter back to the file of ld. AO. However, ld. CIT, DR submitted that when the matter is set aside to the file of ld. AO, a direction may be given to the assessee to comply with the notices diligently and get the proceedings completed expeditiously by avoiding adjournments. 11. We have heard the rival contentions and perused the material on record and given our thoughtful consideration to the issue raised before us. Admittedly, it is a fact on record that assessee has deposited the self-assessment tax on the returned income filed in respect of notices issued u/s 153A of the Act, on 31.03.2016/30.03.2016. Copies of the challans for the taxes so deposited have been produced before us also and are placed on record. In r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications have been made for their release. We also direct the ld. AO who is adequately empowered under the Act and has all the where-whittle to call for the information and records for the purpose of completing the assessment proceeding, to make all the concerted efforts to make the seized material available to the assessee to substantiate his claims. The assessee is also directed to comply with the notices in respect of the assessment proceeding and be diligent by avoiding to take any adjournments except in specific unavoidable circumstances. Considering the submission of the ld. CIT, DR, we also direct the assessee to appear before the ld. AO within one month from the date of receipt of our this order to mark his attendance and enable the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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