RANI VERMA,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

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ITA 323/CHANDI/2019Status: DisposedITAT Chandigarh27 September 2019AY 2012-134 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that identical additions for earlier years had been deleted by the Tribunal in the assessee's own case. Following that precedent, the Tribunal decided to apply the same findings to the current appeal.

What were the facts?

The assessee appealed against the CIT(A)'s confirmation of an addition of Rs. 26,80,000/- as deemed dividend. The CIT(A) had relied on his decisions for earlier assessment years.

What were the issues?

The primary issue was the validity of the addition made by the Assessing Officer and confirmed by the CIT(A) as deemed dividend, and whether it was supported by incriminating material found during the search.

Which sections of the Income-tax Act were involved?

Section 2(22)(e)

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आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 30.01.2019 of the Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred to as ‘CIT(A)’].

2.

The assessee in this appeal has taken following grounds of appeal:- 1. That the Ld. CIT(A) has erred in confirming the action of the Assessing Officer with regard to the confirming the addition of Rs. 26,80,000/- as deemed divided u/s 22(e) in the hands of the appellant.

ITA No. 323-Chd/2019 Smt.Rani Verma, Chandigarh 2

2.

That the Worthy CIT(A) has eared in confirming the addition of Rs. 26,80,000/- under the head deemed divided u/s 2(22)(e). The addition was not called for since no incriminating material with regard to the above addition has been found during the course of search.

3.

That the worthy CIT(A) has grossly erred in not considering the written submissions filed during the course of appellate proceedings.

3.

The sole issue involved in this appeal is relating to the validity of

the additions made by the Assessing Officer.

4.

At the outset, both the Ld. representatives of the parties have

submitted that the additions for the assessment year under consideration

have been confirmed by the Ld. CIT(A) on the basis of the decision

arrived by him in the assessee’s appeal for the earlier assessment years

2009-10 to 2011-12. The Ld. Counsel for the assessee has further

invited our attention to the consolidated order of the Tribunal dated

10.7.2019 passed in the cases of the assessee bearing ITA Nos.937 to

939/Chd/2014 decided alongwith other appeals, wherein, identical

additions made / confirmed by the CIT(A) for assessment years 2009-10

to 2011-12 have been deleted by the Tribunal.

5.

Both the Ld. Representatives of the parties have submitted that

the issue is squarely covered by the order of the Tribunal dated

10.7.2019 in the own case of the assessee (supra) for the earlier

ITA No. 323-Chd/2019 Smt.Rani Verma, Chandigarh 3

assessment years. No distinguishing fact has been brought before us

which may justify any departure from the findings arrived at by the

Tribunal in the own case of the assessee for the earlier assessment years,

on the same issue raised on identical facts and circumstances.

6.

In view of this, the findings arrived at in the case of the assessee

decided vide order dated 10.7.2019 (supra) by the Tribunal will mutatis-

mutandis apply to the present appeal of the assessee for the assessment

year 2012-13. ]

The appeal of the assessee accordingly stands allowed in terms of

the order dated 10.7.2019 (supra). Registry is directed to attach

Certified copy of the order dated 10.7.2019 (supra) with this order and

send a copy thereof to the parties alongwith the copies of this order.

In the result, appeal of the assessee is allowed.

Order pronounced in the Open Court on 27.09.2019

Sd/- Sd/- (संजय गग� / SANJAY GARG) (एन. के. सैनी / N.K. SAINI) उपा�य� /Vice President �या�यकसद�य/ Judicial Member Dated : 27. 09.2019 “आर.के.” आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकरआयु�त/ CIT 4. आयकरआयु�त (अपील)/ The CIT(A) 5. �वभागीय��त�न�ध, आयकरअपील�यआ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड�फाईल/ Guard File

ITA No. 323-Chd/2019 Smt.Rani Verma, Chandigarh 4

आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar

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