MONTAGE ENETERPRISES P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-27, NEW DELHI

These four appeals have been filed by the assessee against the orders of the ld. CIT(A)-29, New Delhi, dated 11.05.2017.

At the outset, it was brought to our notice that there has been a search & seizure operation u/s 132 of the Income Tax Act, 1961 carried out on 19.02.2014 and accordingly assessments for the A.Ys. 2008-09 to 2011-12 have been completed u/s 153A. During the completion of the assessment u/s 153A, the same additions have been repeated which were added during the assessment proceedings u/s 143(3). It was to 4578/Del/2017 2 Montage Enterprises Pvt. Ltd. brought to our notice by the ld. CIT (A) has also mentioned about this facts of similar additions in the orders passed u/s 143(3) and also u/s 153A. Further, it was also brought to our notice that the additions made in the order passed u/s 143(3) have already been adjudicated on merits by the order of the Tribunal in ITAs. No.5124/Del/2011, 92/Del/2012, 144, 475, 4426 & 4906/Del/2013 dated 29 06 2018. Hence, the appeals filed before the Tribunal against the orders passed u/s 153A becomes infructuous.

The ld. DR has not disputed the facts.

Heard the arguments of both the parties and perused the material available on record and find that the contentions of the ld. AR are accurate on facts. Hence, we hereby dismiss the appeals as infructuous.

In the result, all the appeals of the assessee are dismissed. Order Pronounced in the Open Court on 14/12/2020.