ACIT, CENTRAL CIRCLE, AGRA, AGRA vs. SRI PRAVEEN KUMAR, AGRA, AGRA

PDF · subscribers
ITA 135/AGR/2022Status: DisposedITAT Agra11 February 2025AY 2003-04Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 11.02.2025Pronounced: 11.02.2025

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)

2.

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.

3.

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).

4.

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.

5.

All other pleadings are rendered academic.

6.

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.

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →