Deputy Commissioner of Income-tax, Central Circle - 1 (1),, Pune v. Pride Purple Builders Private Ltd.,, Pune

MA 35/PUN/2019 | 2011-2012
Pronouncement Date: 08-11-2019 | Result: Dismissed

Appeal Details

RSA Number 3524524 RSA 2019
Assessee PAN AADCP4286H
Bench Pune
Appeal Number MA 35/PUN/2019
Duration Of Justice 7 month(s) 9 day(s)
Appellant Deputy Commissioner of Income-tax, Central Circle - 1 (1),, Pune
Respondent Pride Purple Builders Private Ltd.,, Pune
Appeal Type Miscellaneous Application
Pronouncement Date 08-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 08-11-2019
Last Hearing Date 09-08-2019
First Hearing Date 09-08-2019
Assessment Year 2011-2012
Appeal Filed On 29-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH PUNE BEFORE SHRI D. KARUNAKARA RAO AM AND SHRI S. S. VISWANETHRA RAVI JM . / MA NO.35/PUN/2019 (ARISING OUT OF ITA NO.284/PUN/2016) / ASSESSMENT YEAR : 2011-12 DCIT CENTRAL CIRCLE- 1(1) PUNE. ....... / APPELLANT / V/S. PRIDE PURPLE BUILDERS PRIVATE LTD. 504 CORPORATE PLAZA SENAPATI BAPAT ROAD PUNE-411016. PAN : AADCP4286H / RESPONDENT REVENUE BY : SHRI S.P. WALIMBE ASSESSEE BY : SHRI NIKHIL PATHAK SHRI SUHAS BORA / DATE OF HEARING : 08.11.2019 / DATE OF PRONOUNCEMENT : 08.11.2019 / ORDER PER D. KARUNAKARA RAO AM: THE PRESENT MISCELLANEOUS APPLICATION ARISES FROM THE ORDER IN ITA NO.284/PUN/2016 FOR THE ASSESSMENT YEAR 2011-12 DATED 17.09.2018 FILED BY THE ASSESSEE. 2. THROUGH THIS MA THE REVENUE ARGUED THAT THE TRIBUNAL GRANTED RELIEF TO THE ASSESSEE UNDER THE PRESUMPTION THAT IT IS A CASE OF CONCLUDED ASSESSMENT. REVENUE REFERS TO PARA 21 OF THE ORDER OF THE TRIBUNAL. LD. DR SUBMITTED THAT IT IS A CASE OF AN ABATED ASSESSMENT. IN THAT CASE THE 2 MA NO.35/PUN/2019 ADDITIONS CAN BE MADE WITH ALL THE SUPPORT OF THE INCRIMINATING MATERIAL IN THE PROCEEDINGS U/S 153C OF THE ACT. 3. BEFORE US REFERRING TO THE SERIES OF PARAGRAPHS OF THE ORDER OF THE TRIBUNAL (SUPRA) LD. COUNSEL FOR THE ASSESSEE DEMONSTRATED THAT THE RELIEF GRANTED BY THE TRIBUNAL IS NOT BASED ON THE FACT OF CONCLUDED ASSESSMENT OR ABATED ASSESSMENT; BUT IT IS BASED ON THE OBSERVATION THAT THE SEIZURE OF DOCUMENTS IN THE CASE OF SEARCHED PERSON INCLUDES ONLY THE ACCOUNTED PAPERS BALANCE SHEET ETC WHICH CANNOT CONSTITUTE AN INCRIMINATING MATERIAL AT ALL. NO ADDITION CAN BE MADE ON THE BASIS OF ACCOUNTED ENTRIES U/S 153C OF THE ACT. RELYING OF PLETHORA OF DECISIONS THE TRIBUNAL WAS GRANTED RELIEF AFTER DUE PROCESS OF LAW. THEREFORE THE ORDER PASSED BY THE TRIBUNAL DOES NOT CALL FOR ANY RECTIFICATION THROUGH THIS MECHANISM. 4. ON HEARING BOTH THE SIDES WE PROCEED TO EXTRACT THE RELEVANT PORTION OF PARA 32 OF THE ORDER OF THE TRIBUNAL (SUPRA) AND THE SAME READS AS UNDER :- 32. .. CONSIDERING THE ABOVE LEGAL PROPOSITION ON THE ISSUE OF VALIDITY OF NOTICE U/S.153C OF THE ACT AS WELL AS THE NATURE OF NON-INCRIMINATING MATERIAL SEIZED IN THE CASE ON HAND FOR A.Y. 2011-12 WE ARE OF THE OPINION THAT NOTICE ISSUED U/S.153C OF THE ACT IS NOT VALID. THE DOCUMENTS SEIZED PERTAINING TO/BELONGING TO THE ASSESSEE IS ONLY NON-INCRIMINATING DOCUMENTS. REGARDING THE VALIDITY OF SIMILAR NOTICE FOR A.Y. 2010-11 WE FIND NO DOCUMENT WHATSOEVER WAS SEIZED. THEREFORE THE FATE OF SUCH NOTICE IS PLACED AT MUCH WORSE POSITION. THEREFORE THE ADDITIONAL GROUND RAISED BY THE ASSESSEE FOR BOTH THE ASSESSMENT YEARS ARE DECIDED IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE 5. FROM THE ABOVE IT IS EVIDENT THAT THE RELIEF GRANTED BY THE TRIBUNAL IS NOT ON THE BASIS OF COMPLETED NATURE OF THE ASSESSMENT. THUS THE PRESENT MA FILED BY THE REVENUE HAS NO MERIT AND THEREFORE THE SAME HAS TO BE 3 MA NO.35/PUN/2019 DISMISSED. ANY INTERFERENCE PROPOSED BY THE REVENUE SHALL AMOUNT TO THE REVIEW OF OUR ORDER. ACCORDINGLY THE MA FILED BY THE REVENUE IS DISMISSED. 6. IN THE RESULT THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH DAY OF NOVEMBER 2019. SD/- SD/- (S. S. VISWANETHRA RAVI) (D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 08 TH NOVEMBER 2019. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-13 PUNE. 4. THE PR.CIT (CENTRAL) PUNE. 5. / DR ITAT B BENCH PUNE. 6. / GUARD FILE. / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY / ITAT PUNE.