SRI.M.HUSSAIN,KOLLAM vs. THE DCIT, KOLLAM
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Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN
Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER
Sl.No. ITA.No. Name of the Name of the Order Appealed against Proceedings ALONG WITH Assessee Respondent CIT(A), Kochi-3, Kochi’s involved u/sec. S.A.No. A.Y. Appeal No./DIN & Order No. of the Income ITBA/APL/S/250/2020-21 Tax Act, 1961 (in short the "Act") 1. 19/COCH./2021 2007-08 143(3) ITA.No.3,4,1,30,29,28/KLM/C r.w.s.153C IT(A)-III/2014-15, dated 10.11.2020 2. 20/COCH./2021 2012-13 Shri M. 1028547167(1) dated 143(3) 10.11.2020 Hussain, K.P. 3. 21/COCH./2021 2012-13 1028547167(1) dated 143(3) 10.11.2020 House, 4. 22/COCH./2021 2010-11 ITA.No.3,4,1,30,29,28/KLM/C 143(3) Palliserickal The DCIT, IT(A)-III/2014-15, dated r.w.s.153C 10.11.2020 P.O. Central 5. 23/COCH./2021 2011- 1028547167(1) dated 143(3) 12/2012- 10.11.2020 Sasthamcotta Circle-1, 13 in CIT , KOLLAM KOLLAM Order 6. 24/COCH./2021 2012-13 143(3) PIN 690521 ITA.No.3,4,1,30,29,28/KLM/C r.w.s.153C IT(A)-III/2014-15, dated PAN ABIPH0110P 10.11.2020 . KERALA 1 to 6 S.A.Nos.4 to 2007-08, 9/COCH./2021 2010-11 to 2012- 13
For Assessee : Shri Anil D. Nair, Advocate For Revenue : Shri Dr. S. Pandian, CIT-DR & Smt. V. Swarnalatha, Sr. DR
Date of Hearing : 20.08.2024 Date of Pronouncement : 23.08.2024
ORDER PER BENCH :
The instant batch of six main appeals and as many stay
applications pertains to a single assessee herein namely Shri M.
Hussain. All other relevant details stand duly tabulated
hereinabove.
2 ITA.Nos.19 to 24 & SA.Nos.4 to 9/COCH./2021 Heard both the parties. Case files perused.
It emerges at the outset with the able assistance
coming from both the sides that we are dealing with the
impugned sec.153C rw.s.143(3) assessments wherein the
relevant search had been carried-out on 22.09.2011 in case of
M/s. AR Bangles, Kollam. Learned assessing authority in
assessee’s case appears to have set sec.153C mechanism in
motion by recording it’s satisfaction on 10.12.2012 which finally
culminated in all these six assessments for assessment years
2007-2008 to 2012-2013. It is thus clear that the impugned
former four assessment years herein from assessment year 2007-
2008 to 2010-2011 in fact involve “unabated” assessments which
have to be strictly based on the relevant seized material found
during the course of search as per PCIT vs. AbhisarBuildwell P.
Ltd.,[2023] 454 ITR 212 (SC).
The Revenue could hardly pinpoint any such specific
material in all these four assessment years which could form the
basis on the addition(s) made in assessee’s hands. We thus find
force in the assessee’s instant first and foremost legal argument/
ground(s) in his former impugned sec.153C assessments in
assessment years 2007-2008 to 2010-2011 forming subject
3 ITA.Nos.19 to 24 & SA.Nos.4 to 9/COCH./2021 matter of adjudication in ITA.Nos.19 to 22/Coch./2021. These
appeals are allowed in very terms.
We now left with the assessee’s latter twin appeals
ITA.Nos.23 and 24/Coch./2021 involving “abated” assessments
which could indeed be finalised in light of the entire material
seeing light of the day only during the course of scrutiny. Learned
senior counsel is fair enough in not disputing the fact that the
impugned twin abated assessments are indeed based on the
relevant material examined during the course of sec.143(3)
r.w.s.153C detailed scrutiny and therefore, we find no merit
either in assessee’s submissions on legality or on merits; as the
case may be. These latter twin appeals ITA.Nos.23 and
24/Coch.2021 are dismissed. Ordered accordingly.
No other ground or argument has been pressed before
us during the course of hearing.
To sum-up, these assessee’s former four
appealsITA.Nos.19 to 22/Coch./2021 are allowed and latter twin
appeals ITA.Nos.23 and 24/Coch.2021 are dismissed in above
terms. His corresponding stay applications S.A. Nos.4 to
4 ITA.Nos.19 to 24 & SA.Nos.4 to 9/COCH./2021 9/COCH./2021stand rendered academic. A copy of this common
order be placed in the respective case files.
Order pronounced in the open Court on 23.08.2024
Sd/- Sd/- [AMARJIT SINGH] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER
Cochin, Dated 23rdAugust, 2024
VBP/-
Copy to
The appellant 2. The respondent 3. The CIT(A) concerned. 4. The CIT concerned 5. The D.R. ITAT, Cochin Bench, Cochin. 6. Guard File.
//By Order//
//True copy//
Sr. Private Secretary, ITAT, Cochin Bench, Cochin
