JIJO GEORGE ,ERNAKULAM, KERALA vs. DCIT, ERNAKULAM, KERALA

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ITA 805/COCH/2023Status: DisposedITAT Cochin05 November 2024AY 2013-2014Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Accountant Member)3 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment years were unabated and the additions were not based on any seized material, following the Supreme Court's decision in CIT vs. Abhisar Buildwell P. Ltd. Consequently, the section 153C assessments were quashed.

What were the facts?

The assessee's appeals pertained to assessment years 2012-2013, 2013-2014, 2014-2015, and 2017-2018, arising from proceedings under section 144 read with section 153C of the Income-tax Act. The assessments were made following a search on March 14, 2018.

What were the issues?

The key issues were whether the assessment years were unabated and if additions under section 153C were validly made without reliance on seized material.

Which sections of the Income-tax Act were involved?

Section 144,Section 153C

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Satbeer Singh Godara & Shri Amarjit Singh

Hearing: 16.08.2024Pronounced: 05.11.2024

Heard together (4 matters)

ITA No.804/Coch/2023
ITA No.805/Coch/2023
ITA No.806/Coch/2023
ITA No.807/Coch/2023

Read from the judgment's own cause title. This page is filed under one of them.

Appellant by : Sri.Abraham Joseph Markos, Advocate Respondent by : Dr.S Pandian, CIT-DR Date of Pronouncement : 05.11.2024 Date of Hearing : 16.08.2024 O R D E R Per Bench : These assessee’s four appeals to 807/Coch/ 2023 for the assessment years 2012-2013, 2013-2014, 2014- 2015 & 2017-2018 arise against various orders of the CIT (Appeal), all dated 23.03.2023, in proceedings u/s. 144 r.w.s. 153C of the Income-tax Act, 1961; in short “the Act” hereinafter, respectively.

Heard both the parties. Case files perused.

-807/Coch/2023. Sri.Jijo George.

2.

We note at the outset that all the impugned assessments before us are pertain to “unabated” assessment years, inter alia, in light of the fact(s) that the relevant search herein is dated 14.03.2018, followed by the jurisdictional Assessing Officer’s satisfaction dated 04.02.2021, culminating in the impugned addition(s) made in the taxpayer’s hands, not based on any seized material as per CIT vs. Abhisar Buildwell P. Ltd., [2023] 454 ITR 212 (SC). We wish to make it clear that the relevant date of search in a third person’s case has to be u/sec.153C(1) 1st proviso which proves that we are in “unabated” assessment year(s) only going by the Assessing Officer’s satisfaction in the year 2021 (supra). We order accordingly and quash all the four sec.153C assessments in very terms.

All other pleadings on merits in all the four appeals stand rendered academic. to 807/Coch/2023 are allowed in above terms. A copy of this common order be placed in the respective case files.

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