SANGEETA KAPOOR,NEW DELHI vs. DCIT, CENTRAL CIRCLE- II , FARIDABAD
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’ NEW DLEHI
Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY
PER N.K. CHOUDHRY, J.M.
This appeal has been preferred by the Assessee against the order dated 30.01.2018, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-2, Gurgaon (in short “Ld. Commissioner”), u/s. 250(6) of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2008-09.
In the instant case, based on a search and seizure operation conducted on 09.05.2012, an assessment u/s. 153A r.w.s. 143(3) of the Act was passed by the Assessing Officer on dated 27.02.2015,
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whereby the additions of Rs.2,47,240/- and Rs.1,70,000/- respectively on account of undisclosed income invested in purchase of property and unexplained cash deposits in Assessee’s bank account, have been made. The ld. Commissioner affirmed the said addition by dismissing the appeal filed by the Assessee.
Heard both the parties and perused the material available on record. At the outset, we observe that in the instant case, admittedly, the impugned additions made by the ld. Authorities below does not emanate from the documents seized during the course of search and seizure operation. The mandate of the Hon’ble jurisdictional High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573 is very much clear that if no incriminating material unearthed during the search, then no addition can be made to the income already assessed. The said dictum of the Hon’ble High Court stands affirmed by the Hon’ble Apex Court in the case of Pr. Joint CIT vs. Meeta Gutgutia (2018) Taxmann.com 411 (SC) in SLP (C) Dairy No. 18121/2018 dated 2nd July, 2018, by dismissing the SLP filed against the judgment of Delhi High Court in the case of Pr. Joint CIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi High Court), wherein the same dictum was laid down by the Hon’ble Court as in CIT vs. Kabul Chawla (supra). Even the impugned order involved herein, was also considered in Assessee’s own case for the Assessment Year 2010-11 and similar addition has been deleted by the Hon’ble Tribunal by passing Order dated 16-09- 2021 in ITA no. 2655/2018, by taking refuge of Kabul Chawla case (Supra). Consequently, the impugned additions are not sustainable, hence we are inclined to delete the same by setting aside the impugned order.
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In the result, the appeal filed by the Assessee stands allowed.
Order pronounced in the open court on 31.03.2023
Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER
*aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Assistant Registrar ITAT New Delhi
Draft dictated Draft placed before author Approved Draft comes to the Sr.PS/PS Order si gned and pronounced on Date of uploading on the website File sent to the Bench Clerk Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order.
