DCIT, CENTRAL-13, NEW DELHI vs. MAHASHIV METAL AND ALLOYS PVT., NEW DELHI

Central M/s. Mahashiv CIT(A)-28, New Delhi’s order 2791/Del/2022 for Circel-13, New Metal and Alloys dated 26.09.2022 passed in case AY: 2013-14 Delhi Pvt. Ltd. no. 26/10347/2018-19, involving proceedings under Section 153C r.w.s. 143(3) of the Act.

Cases called twice. None appears at the assessees’ behest.

They are accordingly proceeded ex-parte.

2. It next emerges during the course of hearing with very valuable assistance coming from the Revenue side that the instant set of ten cases involving the twin assessees herein i.e. Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd., emanates from a common search action carried out by the learned departmental authorities on 23.07.2015 in different business and residential premises of Sh. Deepak Agarwal, Sh. Mukesh Kumar and other group of companies at Delhi wherein it was stated to have found/seized a lot of incriminating material indicating them to be accommodation entry providers through their various shell entities including, Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd. herein. This made the learned Assessing Officer(s) to initiate section 153A proceedings against Sh. Mukesh 3 | P a g e to 1689/Del/2024 & 2792/Del/2022 Kumar and section 153C proceedings in case of M/s. Mahashiv Metal and Alloys Pvt. Ltd. And that the learned Assessing Officer framed all of his corresponding assessments inter alia adding various amounts on “substantive” basis mainly in the appellant Sh. Mukesh Kumar’s hands and partly in case of M/s. Mahashiv Metal and Alloys Pvt. Ltd.; involving varying sums. Learned CIT(A)’s lower appellate discussion has partly upheld the same. It is in this factual backdrop that both these assessees preferred their respective appeals before the CIT(A) wherein he has granted part relief to them which leaves the department aggrieved as well.

3. We thus clarify in this factual backdrop that Sh. Mukesh Kumar as well as the department’s pleadings reiterate their respective stands in entirety against and in support of the CIT(A)’s action granting part relief in the foregoing terms. Learned CIT(DR) Ms. Amisha S. Gupta vehemently argues that we ought to uphold the Assessing Officer(s)’ action herein in entirety inter alia treating Sh. Mukesh Kumar as an accommodation entry provider who has been held as assessable qua the main accommodation entry component and the remaining portion @ 20% has been held taxable to 1689/Del/2024 & 2792/Del/2022 in M/s. Mahashiv Metals and Alloys Pvt. Ltd.’s case. Her case therefore is that the learned CIT(A)’s lower appellate discussion granting part as well as full relief; as the case may be, does not deserve to be sustained.

All other pleadings on merits herein stand rendered academic.