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Income Tax Appellate Tribunal, DIVISION BENCH’A’, CHANDIGARH
Before: SHRI SANJAY GARG & DR. B.R.R. KUMARShri Amit Mittal
PER DR.B.R.R.KUMAR, A.M. :
The present appeal has been filed by the Assessee against the order of the Ld. CIT(A), Gurgaon dt. 12/03/2013.
The assessee has raised the following grounds of appeal:
That the Ld. CIT(A) has erred in law as well as on facts in upholding the addition of Rs. 20,40,000/- for alleged cash deposits in the bank account which is arbitrary and unjustified. 2. That admittedly the assessee is a civil contractor and on the total receipts including Rs. 20,40,000/-, the assessee had already declared income under section 44AD of Rs. 1,98,892/- and as such there is not occasion to add the same amount again leading to double addition. 3. That the Ld. CIT(A) has further erred in upholding the charging of the interest under sections 234-A, 234-B & 234-C of the Act which is not chargeable in the instant case.
Brief facts of the case are that a search under section 132(1) of the Income Tax Act,1961, was conducted on 16/01/2009 at the premises of the
assessee. The assessee filed return of income for the AY 2006-07 under section 139 on 14/09/2006 declaring a total income of Rs. 1,00,000/-. In response to the notice issued under section 153A(1) on 06/08/2009, the assessee has filed return of income declaring a total income of Rs. 3,00,007/- on 22/09/2010.
The assessment was completed under section 153A(1)(b) determining total income at Rs. 23,99,397/- treating the cash deposits of Rs. 20,40,000/- as unexplained income.
Before the Ld. CIT(A) the assessee took a plea that in the return of income filed in response to the notice under section 153A(1) the assessee has declared Rs. 1,98,832/- under section 44AD on the turnover of Rs. 20,40,000/- of civil construction work in addition to Rs. 1,58,400/- being the income from salary.
However, the addition has been confirmed by the Ld. CIT(A) on the grounds that the assessee did not satisfactorily explained with documentary evidences as to the nature and source of these cash deposits.
Before us Ld. AR brought to our notice, as can be deciphered from the assessment order that the similar addition has been made as unexplained cash credit in the assessment completed under section 144 vide order dt. 30/12/2008.
No new addition has been made by the Assessing Officer in the assessment carried out under u/s 153A of the Act. The Assessing Officer has retained the addition as was made during original assessment proceedings carried out under section 143(3) r.w.s 144 of the Act. The assessee is already in appeal against the said additions. The outcome of the appellate Court decision in relation the issue of addition made during original assessment proceedings will mutatis mutandis apply to the assessment carried out under section 153A of the Act; with the above observation, the appeal of the assessee stands dismissed.
In the result, appeal of the assessee is dismissed. Order pronounced in the open Court.
Sd/- Sd/- (SANJAY GARG) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 26/04/2018 AG Copy to: 1.The Appellant, 2. The Respondent, 3. The CIT(A), 4. The CIT, 5. The DR