DEG FASHION AND LIFESTYLES,SHILLONG vs. ACIT, CENTRAL CIRCLE-2, GUWAHATI

ITA 68/GTY/2024Status: DisposedITAT Guwahati06 June 2025AY 2018-19Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)6 pages
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What did the Tribunal hold?

The ITAT dismissed the assessee's grounds challenging the AO's jurisdiction for assessment, noting the assessee's participation in proceedings and failure to follow prescribed mechanisms for challenging jurisdiction. However, regarding the additions under sections 69 and 69C, the ITAT remanded the case back to the CIT(A) to provide the assessee another opportunity to present facts and for fresh adjudication, acknowledging that the assessee could not fully avail opportunities earlier.

What were the facts?

A survey under section 133A of the Income Tax Act revealed that the assessee's partner admitted to undisclosed investments of Rs. 7,20,000/- in a post office and unexplained expenditure of Rs. 15,00,000/- on interior decoration. The Assessing Officer added these amounts under sections 69 and 69C, respectively, levying tax under section 115BBE, which the CIT(A) upheld.

What were the issues?

1. Whether the assessment order was without jurisdiction due to alleged procedural defects (e.g., lack of valid notice under section 143(2) or order under section 127). 2. Whether the additions for unexplained investments (Rs. 7,20,000/- u/s 69) and unexplained expenditure (Rs. 15,00,000/- u/s 69C) were justified.

Which sections of the Income-tax Act were involved?

Section 250,Section 133A,Section 69,Section 69C,Section 115BBE,Section 143(3),Section 143(2),Section 127,Section 124(3),Section 124(4),Section 253

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Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

The present appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereinafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter the Ld. CIT(A)”] vide order dated 20.02.2024 for AY 2018-19. 1.1 In this case, a survey u/s 133A of the Act was conducted on the assessee on 14.03.2018. During the course of such survey, books of accounts were impounded. During the course of such survey, partner of the assessee fir

The order continues below.

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