ANNAPURNA NAMKINS,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1(2),, SOLAPUR

This assessee’s appeal for A.Y. 2013-14 is directed against the CIT(A)-9, Pune’s order dated 04/01/2019 passed in case No. PN/CIT(A)7- trf.from/CIT(A)-9 trf.In/10126/2009-10/268 involving proceeding u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 ; in short "the Act. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.

Coming to the assessee’s sole substantive issue of additional income addition of Rs.8,01,000/- made on the basis of it’s authorized person’s statement during survey on 20.10.2000, Mr. Desai could hardly rebut the clinching fact that no documentary evidence in support of the same had been found or seized at all. There is admittedly no other material except the survey statement taken against the assessee in other words. That being the case, I quote the CBDT’s twin circulars dated 10.03.2003; as reiterated on 18.12.2014 that mere admissions and confessions made during search or survey do not carry any significance. It would not be out of place to refer to section 292C of the Act presuming only the contents of seized documents during a search or survey (w.e.f. 1/6/2002) as correct and not a mere statement in the nature of admission or confession; as the case may be. I therefore delete the impugned addition of the alleged undisclosed income herein amounting to Rs.8,01,000/- for this precise reason alone. All other pleadings stand rendered academic.

This assessee’s appeal is allowed in above terms.

The Pr.CCIT-6, Pune. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “एस एम सऩ” बेंच, पपणे / DR, ITAT, “SMC” Bench, Pune. गधर्ा फ़धइल / Guard File. 6. आदेशधनपसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune.