VIJAY KUMAR KHERIA,MUMBAI vs. ACIT CC 22 & 30, MUMBAI

This appeal filed by the assessee on 5.5.2016 is against the order of the CIT (A)-51, Mumbai dated 15.2.2016 for the assessment year 2009-2010.

At the outset, Ld Counsel for the assessee briefly narrated the facts of the case and submitted that this is a case of protective addition whereby AO made an addition of Rs. 4,80,276/-. Further, mentioning that the substantive addition was made in the name of Shri Pavan Kumar Agarwal, Ld Counsel for the assessee submitted that the addition made on substantive basis has attained finality and that assessee paid taxes too. In this regard, Ld Counsel for the assessee brought my attention to page 6 of the assessment order in the case of Mr. P.K. Agarwal and the confirmation letter from Shri P.K. Agarwal about the fact of finality on the said addition. A copy of confirmation letter dated 18.6.2016, whereby the following lines are mentioned in his letter. “I Pawankumar Kisanlal Agarwal, holder of PAN AFIPA4706J hereby confirm that I have not preferred or not going to prefer any appeal against Assessment Order for AY 2009-2010 passed u/s 143(3) r.w.s 147 of the Income Tax Act, 1961 on 28/03/2016 by Income Tax Officer, Ward 2(2), Thane. Sd/-xxxx (Pawankumar Kisanlal Agarwal)”