Commissioner of Income Tax vs R.K. Aggarwal

The Revenue is aggrieved by an order dated 9th April. 2001 passed by the Income Tax Appellate Tribunal. Delhi Bench ''F'' in IT(SS) Appeal No. 109/Del/97 relevant for the block period 1st April, 1985 to 20th March, 1996. A perusal of the order passed by the Tribunal shows that it has merely followed an order passed by it earlier in the case of one J.R. Aggarwal.

When this appeal was first listed for hearing on 30th September, 2005, a request for an adjournment was made on behalf of learned counsel for the Revenue. Thereafter, another adjourned was sought on 1st December, 2005 and then a third adjournment was sought on 18th April, 2006 but this time by learned counsel for the Assessee.

On 9th October, 2006, a final opportunity was granted to the Revenue to furnish details whether the department has accepted the order passed by the Tribunal in the case of J.B. Aggarwal. The department was required to file an affidavit in this regard.

On 21st November, 2006, learned counsel for the Revenue stated that the affidavit has been prepared and an advance copy has been furnished to learned counsel for the Assessee. She further stated that the filing of an appeal was recommended but it was not clear whether the appeal had been filed or not.

Thereafter, the matter was listed on 8th February, 2007 when it was adjourned for today.

Even today, we have not been told after such a long period of time whether the department has accepted the order passed by the Tribunal in the case of J.B. Aggarwal or not.

Under these circumstances, we are left with no option but to assume that the Revenue has accepted the order passed in the case of J.B. Aggarwal. Since that is so, we do not see why any differential treatment should be given to the Assessee in the present case when all that the Tribunal has done was to follow the order passed by it in the case of J.B. Aggarwal.

Learned counsel for the Revenue submits that there is one issue that does not arise in the case of J.B. Aggarwal and that is regarding a gift of Rs. 11 lacs.

The Tribunal has noted that this amount was shown in the regular returns filed by the Assessee which was even before the date of the search. That being the position, the Revenue could very well have examined the correctness or otherwise of the addition in the regular assessment. A block assessment is not a substitute for in regular assessment. No substantial question of law arises. Dismissed.