Leelavati Vijaykumar Kotecha Vs ACIT (ITAT Pune)
AO, pursuant to search and seizure conducted at assessee’s premises, framed assessment under section 153A and made addition. Assessee’s case was that regular assessment for concerned assessment year had attained finality and no incriminating material was found during search. As there was no incriminating material found during search, no addition could be made because on the date of search no regular assessment was pending.
FULL TEXT OF THE ITAT JUDGMENT
This bunch of four appeals by the assessee are directed against the order of Commissioner of Income Tax (Appeals)-12, Pune dated 21.03.2016 common for the assessment years 2007-08, 2008-09, 2010-11, 2012-13.
2. The notice of appeal was sent to the assessee on 06.02.2018 for 28.03.2018 through RPAD. As is evident from acknowledgement card on record, the notice was duly served on the assessee. On 28.03.20 18, a request letter was received from assessee seeking adjournment on account of pre-occupation of the Counsel. On the request of assessee, the case was adjourned to 03.04.20 18. The next date of hearing was pronounced in open Court. On 03.04.20 18, neither the assessee nor any Authorized Representative/Counsel of assessee appeared in the Court. No letter seeking adjournment has either been filed. It appears that assessee is not keen to pursue her appeals. In such circumstances, we proceed to decide these appeals with the assistance of ld. DR and material available on record.
Since, the issues involved in all the four appeals are similar and are arising from same set of facts, these appeals are taken up together for adjudication and are disposed of vide this common order.
3. The brief facts of the case common for all assessment years under appeal are : A search and seizure action was carried on Kotecha Group of Jalgaon on 08.2011. As a part of search action, the residential premise of assessee was also searched. Notice u/s. 153A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was issued to the assessee on 18.05.20 12 which was duly served on 25.05.20 12. The assessee did not file any return of income in response to the said notice. After more than a year, the assessee vide letter dated 03.06.20 13 submitted that the return of income filed u/s. 139 of the Act be treated as return in response to the notice u/s. 153A of the Act. The assessee at belated stage of assessment i.e. on 15.01.2014 filed objections before the Assessing Officer against change of jurisdiction from Jalgaon to Nashik vide order dated 02.12.2011 passed u/s. 127 of the Act. The Assessing Officer rejected the objection raised by assessee qua change of jurisdiction and finalized the assessment vide separate orders of even date i.e. 11.03.2014 for all assessments under appeal.
4. Aggrieved by the additions made, the assessee challenged the assessment orders before the Commissioner of Income Tax (Appeals). Apart from challenging the additions on merit, the assessee also assailed change of jurisdiction u/s. 127 of the Act. The Commissioner of Income Tax (Appeals) vide combined order for assessment years 2007-08, 2008-09, 2010-11, 2012-13 rejected assessee’s challenge to change of jurisdiction u/s. 127 of the Act. However, on merits, the Commissioner of Income Tax (Appeals) granted substantial relief to the assessee and confirmed minor additions in the assessment years 2007-08, 2008-09, 20 10- 11, 2012-13. Against the additions confirmed, the assessee is in appeal before the Tribunal.
4.1 Similar grounds have been raised by the assessee in appeals for assessment years 2007-08, 2008-09, 2010-11 and 20 12-13 challenging the validity of assessment u1s. 153A r.w.s 144 of the Act and confirming of additions by Commissioner of Income Tax (Appeals) in the absence of any incriminating material. Thus, the common legal ground raised in all the four of appeals is validity of assessment proceedings u/s. 153A r.w.s. 144 in the absence of any incriminating material. The additions confirmed by the Commissioner of Income Tax (Appeals) against which the assessee is in appeal before the Tribunal in impugned assessment years are as under.
