M/S HEALTHYWAY IMMIGRATION CONSULTANT PVT. LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

Per Sanjay Garg, Judicial Member:

The present appeals have been preferred by the different but

related assessees against the separate orders of the Commissioner

ITA Nos.351 to 353-Chd-2017-M/s Healthaway Immigration Consultants Pvt ltd & Ors, Chandigarh 2

of Income Tax(Appeals)-2, Chandigarh [hereinafter referred to as

CIT(A)] dated 5.12.2016.

The present appeals have been preferred by the different

assessees Corporations, having a common Managing Director namely

Shri Amit Kakkar. ITA No. 351/Chd/2017 is taken as the lead case

for discussion.

attention to the impugned order of the Assessing officer passed u/s

144 of the Income-tax Act, 1961 (in short 'the Act'). The Ld. Counsel

has submitted that the impugned assessment order is an ex-parte

order. He has further submitted that the assessee was prevented by

sufficient cause for not appearing before the Assessing officer and to

present its case. That certain criminal cases were filed by the police

against the Managing Director of the assessee and that he was in

jail. The Ld. Assessing officer, therefore, had made certain additions

against the assessee including certain doubles additions. The

assessee had already surrendered an amount of Rs. 3.7 crores on

account of certain incriminating documents found at the premises of

the assessee during the survey action. The Assessing officer,

however, not only sustained the addition on behalf of the

surrendered amount but again taken into consideration those

documents found during the search action to make further additions.

Even the Assessing officer made the addition of the entire bank

deposits as unexplained deposits.

The Ld. counsel has further submitted that in appeal before the

Ld. CIT(A), the assessee had submitted the reconciliation of the

ITA Nos.351 to 353-Chd-2017-M/s Healthaway Immigration Consultants Pvt ltd & Ors, Chandigarh 3

accounts and had further submitted that the deposits found in the

bank accounts were business receipts of the assessee. That the entire

deposits did not constitute the income of the assessee. That, though

the CIT(A) had called for the remand report on the additional

evidences submitted by the assessee before him, however, still the

Assessing officer had failed to properly consider the documents and

evidences furnished by the assessee.

the assessee could not submit books of account before the lower

authorities as the same were destroyed and not available due to

police action against the assessee, however, later on, the assessee

has retrieved the records from its computer, hard disk etc. and that

the assessee has completed all the relevant records which are very

much necessary to be looked into for just and proper decision of the

case. The Ld. Counsel has submitted that assessee has already

deposited the entire tax on the surrendered income during the survey

action. Further, that owing to the above circumstances, the assessee

could not present itself before the Assessing officer. That the

assessee be given an opportunity to present its case property before

the Assessing officer.

the lower authorities but has been fair enough to admit that no

prejudice will be caused, if Assessing officer, reexamines the entire

record so that actual and real income of the assessee can be taxed. He

has further submitted that in the circumstances, when the entire case

ITA Nos.351 to 353-Chd-2017-M/s Healthaway Immigration Consultants Pvt ltd & Ors, Chandigarh 4

will be open to the Assessing officer, findings, if any, arrived at by the CIT(A) on any issue should not have any bearing and that the assessment of the assessee should be made de novo. The Ld. Counsel for the assessee has readily agreed to for the same.

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 16.05.2018 Rkk Copy to: • The Appellant • The Respondent • The CIT • The CIT(A) • The DR