MR PETER CADDY vs. THE DEPUTY COMMISSIONER

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ITA/865/2017HC KarnatakaKAHC01044096201706 April 2021Bench: ALOK ARADHE,M.G.S. KAMAL5 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the ITAT order itself stated there were no additions made by the Assessing Officer for the relevant assessment year. The assessee's counsel confirmed this fact, rendering nothing for adjudication.

What were the facts?

The assessee appealed against an ITAT order concerning Assessment Year 2007-08. The appeal raised questions about the sustainability of assessment under Section 153A, additions under Section 69, and violation of natural justice.

What were the issues?

The core issues revolved around the validity of assessment proceedings initiated under Section 153A when no incriminating material was found, and the justification for additions made under Section 69 without contrary evidence, alongside procedural fairness.

Which sections of the Income-tax Act were involved?

Section 153A,Section 69,Section 132

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 6TH DAY OF APRIL, 2021

PRESENT

THE HON’BLE MR. JUSTICE ALOK ARADHE

AND

THE HON’BLE MR. JUSTICE M.G.S. KAMAL

I.T.A. NO.865/2017

BETWEEN:

MR. PETER CADDY AGED 63 YEARS, S/O LATE OSWAL CADDY, R/AT NO.3, PURVA PARKWAY, NO.10, HALLS ROAD, RICHARD PARK, BANGALORE-560 056.

...APPELLANT

(BY SMT.PRATHIBH R., ADVOCATE FOR SRI.S.PARTHASARATHI, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(1), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE-560 095.

…RESPONDENT

(BY SRI.K.V.ARAVIND, ADVOCATE)

THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX APPEAL ACT 1961, ARISING OUT OF ORDER DATED:14/07/2017 PASSED IN ITA NO.1576/BANG/2016, FOR THE ASSESSMENT YEAR 2007-08 PRAYING TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE (ii) ALLOW THE APPEAL AND SET ASIDE THE COMMON ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED:14.07.2017 IN SO FAR AS IT PERTAINS TO THE APPEAL BEARING ITA NO.1576/BANG/2016 FOR THE ASSESSMENT YEAR 2007-08; AND (iii) PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY.

THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

This appeal under Section 260A of the Income Tax Act, 1961 has been filed by the assessee against the order dated 14.07.2017 passed by the Income Tax Appellate Tribunal.

2.

The subject matter of the appeal pertains to the assessment year 2007-08. The appeal was admitted by a Bench of this Court vide order dated 08.04.2019 on the following substantial questions of law:

"1. Whether even in the case of search in the case of the Appellant under Section 132 of the Act when no material related to the impugned addition for the relevant year was found and seized, the assessment under Section 153A of the Act was sustainable in the case of the Appellant for relevant year?

2.

When contemporary materials found would show that investment was made by the other party who was associated with the Appellant, the addition made under Section 69 of the Act in the hands of the Appellant was sustainable when there was no contrary material to support the case of the revenue?

3.

Whether the orders of the CIT (Appeals) as well as the Tribunal were sustainable since there was gross violation of principles of natural justice when the Appellant was not provided an opportunity which was specifically sought for to make submissions against the impugned addition

on merits and in such circumstances whether the impugned addition was sustainable?"

3.

The relevant extract of the order passed by the Tribunal pertaining to the assessment year 2007-08 reads as under:

"20. So far as the Assessment Year 2007-08 is concerned, since there is no addition by the Assessing Officer therefore there is no grievance of the assessee on merits."

4.

When a query was put to the learned counsel for the assessee, whether any addition has been made by the Assessing Officer for the assessment year 2007- 08, learned counsel for the assessee fairly submitted that no addition has been made by the Assessing Officer for the assessment year 2007-08 and the findings recorded by the Tribunal in paragraph 20 of its order is correct.

5.

In view of the aforesaid submission, nothing survives for adjudication in this appeal.

6.

In the result, the appeal is dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

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