[aaykarbhavan] In the absence of panchnama 153a cannot be done

IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI

BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA (AM)

I.T.A.Nos. 6216 to 6221/Mum/2009

(Assessment Yeasr: 2002-03 t o 2007-08)

M/s B.J.Hotels Pvt Ltd. Vs. Asstt. Commissioner of Income Tax

Appellant by : Shri Manish Sanghavi

Respondent by : Shri Pereetam Singh

Date of Hearing : 13.2.2014

Date of Pronouncement : 19.2.2014

O R D E R

Per Bench

The assessee has filed these six appeals for assessment years 2002-03 to 2007-08 against common order of ld. CIT(A) dated 6.10.2009.

2. These appeals are arising out of assessment orders passed u/s 143(3) read with section 153A of the Income Tax Act, 1961.

3. At the time of hearing, ld. AR submitted that assessee has taken an additional ground disputing the validity of assessment orders passed by the AO by initiating proceedings u/s 153A of the Act on the ground that there was no search in the case of this assessee. Ld. AR submitted that the said ground is taken for the first time before He relied on the decision of Hon'ble apex Court in the case of National the Tribunal.

Thermal Power Co. Ltd vs CIT, 229 ITR 383(SC) and submitted that the ground taken by assessee is relating to jurisdictional issue and it goes to the validity of the assessment proceedings and therefore the said additional ground be admitted by Tribunal though it is raised for the first time. Ld. AR submitted that there is no "punchnama" in the case of assessee. It is relevant to state that the Tribunal on the earlier occasion adjourned the appeals directing the ld. DR to furnish a copy of "punchnama" evidencing that the search had taken place in the case of the assessee before us. However, Ld. DR could not produce the copy of "Punchanama" but submitted a Note and stated that the search had taken place in the case of Bawa Group and its family members including the assessee. Ld. DR has filed the details of persons in whose cases search had taken place and submitted that the name of the assessee is appearing in the said list. He further submitted that warrant No. in the case of assessee is No.4455 as per list filed. Ld. DR submitted that the assessee had never raised this issue and even declared income during the search.

4. Be that as it may, ld. DR could not produce copy of "Punchanama" to decide the issue as to whether any search in the case of assessee had taken place.

5. Since the said issue had been taken by assessee for the first time before the Tribunal and it requires investigation of facts , it was conceded by ld. Representatives of both the parties that the matter may be restored to the file of ld. CIT(A) to decide the issue as to whether the search had taken place in the case of assessee after considering requisite details as may be placed before him. Since this issue goes to the validity of the assessment order, we set aside the order of the ld. CIT(A) with a direction that he will decide the jurisdictional issue of the validity of the assessment and thereafter dispose off the appeals on the basis of material as may be placed before him by a reasoned order. In view of above, all these appeals filed by the assessee are allowed for statistical purposes by restoring the same to the file of the ld. CIT(A)

6. In the result, all the six appeals of the assessee for assessment years 2002-03 to 2007-08 are allowed for statistical purposes.

The above order was pronounced in the open court on 19th February, 2014.

 

Regards

Prarthana Jalan

__._,_.___

receive alert on mobile, subscribe to SMS Channel named "aaykarbhavan"
[COST FREE]
SEND "on aaykarbhavan" TO 9870807070 FROM YOUR MOBILE.

To receive the mails from this group send message to aaykarbhavan-subscribe@yahoogroups.com

Visit Your Group

• New Members 2

• Privacy • Unsubscribe • Terms of Use