JITENDER KUMAR GARG,FARIDABAD vs. DEPUTY COMMISSIONER OFINCOME TAX, FARIDABAD HARYANA
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)-3, Gurgaon’s in case No. 10363/12-
13, order dated 25.11.2024, in proceedings u/s 153A of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
Coming to the assessee’s instant appeal, we note at the outset that the learned departmental authorities had conducted the search in question in assessee’s case on 06.06.2018 leading Jitender Kumar Garg
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to initiation of Section 153A proceedings finally culminating in the Assessing Officer’s assessment framed on 30.05.2021
making the addition(s) in question, there could be hardly any dispute that we are dealing with an “unabated” assessment as on the date of search wherein any addition has to be made in the assessee’s hands based on the specific seized material only as per PCIT Vs. Abhisar Builwell P. Ltd. (2023) 454 ITR 212
(SC).
Learned CIT-DR at this stage seeks to postpone the hearing in the instant assessee’s appeal on the ground that the necessary status report is yet to come from the field authorities.
We are of the considered view that given the fact that there is no addition has been made by the learned lower authorities on the basis of specific seized material, the Revenue’s adjournment plea as well as all of it’s arguments on merits deserve to be rejected in very terms. Ordered accordingly. Jitender Kumar Garg
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6. This assessee’s appeal is allowed.
Order Pronounced in the Open Court on 29/09/2025. (Manish Agarwal) (Satbeer Singh Godara)
Accountant Member Judicial Member
Dated: 29/09/2025
*Subodh Kumar, Sr. PS*