SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN
Facts
These appeals were recalled by the Tribunal for non-consideration of seized material. The Assessing Officer did not make any addition based on the seized material found during search operations.
Held
The Tribunal held that since no addition was made by the AO based on the seized material, its non-consideration does not affect the determination of total income. The earlier orders of the Tribunal still hold the field.
Key Issues
Whether non-consideration of seized material, when no addition was made based on it, affects the final assessment order.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI RAHUL CHAUDHARY, JM
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 271 to 273/Coch/2016 Assessment Year: 2007-08 to 2009-10 Pelexy K. Varghese .......... Appellant Kochukudiyil House, Mekkadambu P.O. Muvattupuzha [PAN: ADQPV2015D] vs. DCIT, Central Circle - 1, Ernakulam ......... Respondent Assessee by: Shri P.P. Rajan, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 21.08.2025 Date of Pronouncement: 28.08.2025
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
2 ITA Nos. 271 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.
Sd/- Sd/- (RAHUL CHAUDHARY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Cochin, Dated: 28th August, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order
Assistant Registrar ITAT, Cochin