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Facts
These appeals were recalled by the Tribunal for non-consideration of seized material. The assessee's appeals were filed for assessment years 2007-08 to 2009-10.
Held
The Tribunal noted that the Assessing Officer made no additions based on the seized material. Therefore, even without considering the seized material, the determination of total income remains unaffected.
Key Issues
Whether the non-consideration of seized material, when no additions were made by the AO, impacts the assessment order.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI RAHUL CHAUDHARY, JM
O R D E R Per: Inturi Rama Rao, AM These are appeals recalled by this Tribunal vide order in MA Nos. 132 to 134/Coch/2019 dated 19.02.2025 for non consideration of the seized material produced before the Tribunal.
We heard the learned counsel for the assessee and learned CIT-DR at length. On a careful perusal of the assessment order, we find that the AO had not made any addition based on the seized material found during the course of search operations. Therefore, even non consideration of the seized material does not have any to 273/Coch/2016 Pelexy K. Varghese impact in determination of the total income. In the circumstances, the orders passed by the Tribunal also hold the field. The orders passed by this Tribunal in the earlier round of proceedings shall form integral part of this order. As a result of these orders, there would not be any variation in terms of the orders passed by this Tribunal earlier.
In the result, the appeals filed by the assessee stand disposed off.
Order pronounced in the open court on 28th August, 2025.