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Facts
The Revenue filed four appeals against the orders of the CIT(Appeals) concerning assessment years 2003-04 to 2006-07. The appeals related to the assessee, Shri Praveen Kumar, and involved proceedings under section 153A r.w.s. 143(3). The assessee's case involved a search conducted on 18.02.2009.
Held
The Tribunal noted that the departmental authorities conducted a search and made identical assessments without any additions based on seized material. This was contrary to the condition precedent for "un-abated" cases as per the ruling in Pr. CIT v. Abhisar Buildwell (P.) Ltd.
Key Issues
Whether the assessments made under section 153A r.w.s. 143(3) were sustainable in law, given that no additions were made based on the seized material.
Sections Cited
153A, 143(3)
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER Per Satbeer Singh Godara, Judicial Member:
The instant batch of four Revenue’s appeals pertains to a single assessee herein, namely, Shri Praveen Kumar. All other relevant details thereof are tabulated as under:
Sl. Appeal/CO No. Appellant Respondent Order Appealed against No. 1. 135/Agr/2022 ACIT, Central Sh. Praveen Kumar CIT(Appeals)-4, Kanpur, order in Appeal A.Y. 2003-04 Circle, Agra. No. CIT(A)-IV/KNP/10273/2017-18 dated 12.05.2022, involving proceedings under section 153A r.w.s.143(3) 2. 136/Agr/2022 ACIT, Central Sh. Praveen Kumar CIT(Appeals)-4, Kanpur, order in Appeal A.Y. 2004-05 Circle, Agra. No. CIT(A)-IV/KNP/10030/2017-18 dated 12.05.2022, involving proceedings under section 153A r.w.s.143(3) 3. 137/Agr/2022 ACIT, Central Sh. Praveen Kumar CIT(Appeals)-4, Kanpur, order in Appeal A.Y. 2005-06 Circle, Agra. No. CIT(A)-IV/KNP/10272/2017-18 dated 12.05.2022, involving proceedings under section 153A r.w.s.143(3) 4. 138/Agr/2022 ACIT, Central Sh. Praveen Kumar CIT(Appeals)-4, Kanpur, order in Appeal A.Y. 2006-07 Circle, Agra. No. CIT(A)-IV/KNP/10031/2010-11 dated 12.05.2022, involving proceedings under section 153A r.w.s.143(3)
Shri S.K. Jain, learned CIT(DR) has filed an adjournment letter stating that since unprecedented number of cases are fixed for hearing, he is unable to assist the Bench. We make it clear that since, these are old appeals pertaining to assessment years 2003-04 to 2006-07, we see no merit in the aforesaid adjournment petition. The same stands rejected.
It emerges during the course of hearing that the learned departmental authorities had conducted the search in question in assessee’s case on 18.02.2009 culminating in section 153A r.w.s. 143(3) identical assessments not making any addition therein based on the corresponding seized/incriminating material which forms a condition precedent in such an “un-abated” case in light of Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxman.com 399(SC).
This being the identical clinching position emerging in all these four cases, we quash the impugned as many as assessments herein as not sustainable in law. Ordered accordingly.
All other pleadings are rendered academic.
These Revenue’s four appeals 136, 137 & 138/Agr/2022 are dismissed in above terms. A copy of this common order be placed in respective case files. Order pronounced in the open court on11THFebruary, 2025.