DCIT, Central Circle-30, New Delhi-110055 Vs Rupinder Kaur
Parties Involved
Facts Summary
The Revenue’s appeal for Assessment Year 2012-13 arises against the CIT(A)-27, New Delhi’s order dated 24.02.2020, in proceedings under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The departmental authorities conducted a search in the assessee’s case on 22.10.2016, leading to the initiation of Section 153A proceedings. The Assessing Officer framed a Section 153A assessment on 29.12.2018, making certain additions. The appeal is based on an 'unabated' assessment where additions must be made based on seized material only. The Learned CIT-DR sought to postpone the hearing, citing the absence of a status report from field authorities.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Revenue’s appeal should be adjourned due to the absence of a status report from field authorities.
- 2. Whether the Revenue’s appeal should be allowed given no addition was made based on seized material.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
1 precedent cited in this judgement.
Similar Judgements
Ritesh Kumar Gupta Vs ACIT
Delhi Bench benchAY 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18DismissedRitesh Kumar Gupta Vs ACIT
Joginder Payla & Ors. Vs. DCIT, Central Circle-27 & Ors.
'B' Bench, Delhi benchAY 2013-14 to 2020-21AllowedITA No. 1061/DEL/2026
Shri Divjot Singh Mainee vs DCIT
Delhi Bench 'E', New Delhi benchAY 2013-14 & 2014-15AllowedS.S.M. Forex Private Limited vs. DCIT
Delhi Bench ‘G’ benchAY 2014-15, 2015-16, 2016-17, 2017-18, 2018-19Allowed