ACIT, CENTRAL CIRCLE-8, NEW DELHI vs. DHEERAJ CHAUDHARY, NEW DELHI

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ITA 6381/DEL/2018Status: DisposedITAT Delhi02 June 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)4 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that for the AY 2012-13, the assessment was unabated, and any addition must be based on seized material. The Revenue failed to provide any such incriminating material. For AY 2013-14, the assessment was abated, and the assessee had already provided all necessary details to the AO. Therefore, no grounds were found to revive the disallowances.

What were the facts?

The appeals by the Revenue were against the CIT(A)'s orders for AY 2012-13, 2009-10 & 2013-14, which involved proceedings under Section 153A r.w.s. 143(3) of the Income-tax Act, 1961, following a search on 14.03.2014. The Revenue's main grievance was to revive the AO's action disallowing the assessee's claim of agricultural income exemption.

What were the issues?

Whether additions made in an unabated assessment under Section 153A r.w.s. 143(3) are sustainable without incriminating seized material, and whether the CIT(A) correctly allowed agricultural income exemption in an abated assessment.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 10(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

Hearing: 02.06.2025Pronounced: 02.06.2025

ORDER PER SATBEER SINGH GODARA, JM These Revenue’s three appeals 6378 & 6382/Del/2018 for assessment years 2012-13, 2009-10 and 2013- 14 arises against the Commissioner of Income Tax (Appeals)-31 [in short, the “CIT(A)”], New Delhi’s orders, all dated 31.07.2018 passed in cases no. 88/17-18/421/16-17; 95/17-18/419/16-17 and 89/17-18/422/16-17, involving proceedings under section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. Heard both the parties. Case files perused.

2.

Coming to the Revenue’s “lead” appeal Assessing Officer’s action disallowing/adding the assessee’s claim of section 10(1) exemption of his agricultural income amounting to Rs.2.28 lakhs, in the course of scrutiny assessment framed on 27.12.2016 u/s 153A r.w.s. 143(3) of the Act, a perusal of the instant case file indicates that the departmental authorities had carried out the search in question on 14.03.2014; and, therefore, the impugned assessment year 2012-13 involves an “unabated” assessment wherein any 2 | P a g e corresponding addition has to be made based on the seized material only in light of PCIT Vs. Abhisar Buildwell Pvt. Ltd. (2023) 454 ITR 212 (SC). Learned CIT(DR) could not pinpoint any such incriminating material pertaining to the impugned addition during the course of hearing before us. We thus find no merit in the Revenue’s instant sole substantive ground which is hereby rejected in the foregoing terms. This Revenue’s appeal is dismissed.

3.

Same order to follow in the Revenue’s second appeal raising the very issues and involving “unabated” assessment. Rejected accordingly.

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