M/S. AMR INFRASTRUCTURE LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 857/DEL/2017Status: DisposedITAT Delhi23 August 2021AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that due to the assessee's non-compliance, complete records were not brought on record. Therefore, the matter was remanded back to the AO to complete the assessment de novo, correlating additions with the seized material.

What were the facts?

A search and seizure action was conducted in the Earth Group of cases, leading to the seizure of documents belonging to the assessee company. The assessee failed to comply with notices issued by the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals).

What were the issues?

Whether the assessment can be completed de novo due to the assessee's non-compliance with notices and the need to correlate seized material with additions.

Which sections of the Income-tax Act were involved?

Section 132,Section 276D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 28.06.2021Pronounced: 24.08.2021

Heard together (7 matters)

ITA No. 857/Del/2017
ITA No. 858/Del/2017
ITA No. 859/Del/2017
ITA No. 860/Del/2017
ITA No. 861/Del/2017
ITA No. 862/Del/2017
ITA No. 863/Del/2017

Read from the judgment's own cause title. This page is filed under one of them.

The present appeals have been filed by the assessee against the orders of ld. CIT(A)-31, New Delhi dated 09.11.2016.

2.

Since, the issues involved in all these appeals are common which were heard together. to 863/Del/2017 2 AMR Infrastructure Ltd.

3.

A search & seizure action u/s 132 of the Income Tax Act, 1961 was carried out in Earth Group of cases on 16.01.2013. During the course of search action, various documents belonging to the assessee company were found and seized. During the proceedings before the AO, the assessee has not complied to the notices issued by the AO. Further, even before the ld. CIT (A), there was no compliance on the part of the assessee.

4.

From the record, we find that the revenue has initiated prosecution proceedings u/s 276D of the Income Tax Act. On going through the Assessment Order, we find that owing to the non-compliance, the complete records and facts have not been brought on record.

5.

Hence, in the interest in the justice, we hereby remand the matter back to the file of the AO to complete the assessment de novo correlating additions the material found and seized during the search proceedings. The AO may invoke various provisions of the Income Tax Act as deemed fit to ensure the compliance of the assessee to the notices issued.

6.

In the result, all the appeals of the assessee are allowed for statistical purposes. Order Pronounced in the Open Court on 24/08/2021.

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