vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ dey's k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-

ITA No. 23 to 27/JPR/2025 fu/kZkj.k o"kZ@ Assessment Year : 2009-10,2010-11, 2011-12, 2013-14 & 2014-15 Cuke Smt. Renu Sehgal The DCIT, 227-228, Neminagar Colony, v. Central Circle-3, Vaishali Nagar, Jaipur. Jaipur.

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PAN/GIR No.: AEPPS3048M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@

Assessee by : Sh. P.C. Parwal, C.A.

jktLo dh vksj ls Revenue by: Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@

Date of Hearing : 18 /03/2025 mn?kks"k.kk dh rkjh[k@

Date of Pronouncement: 24/03/2025 vkns'k@ORDER PER BENCH :

This common order is to dispose of all the above captioned 5 appeals filed by the assessee. The assessee has challenged 5 separate orders each dated 18.10.2024, passed by Learned CIT(A), Jaipur-4 u/s

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), The appeals pertains to assessment years 2009-10 , 2010-11, 2011-

12, 2013-14 and 2014-15.

2. Vide 5 impugned orders, 5 appeals filed by the assessee have been dismissed thereby sustaining 5 separate orders passed by the ACIT, Jaipur, u/s 154 of the Act.

3. The additions made under 5 orders passed u/s 154 of the Act, can be tabulated as under:-

“AY 2009-10.

AY 2010-11.

AT 2011-12.

AY 2013-14.

AY 2014-15.

4. In brief, case of the department as described in the order u/s 154 of the Act is that on 17.12.2017, a search and seizure action u/s 132(1) of the Act was carried out in the case of Adventage Group, Jaipur to which the assessee belongs. Notice u/s 153A of the Act was issued to the assessee on 20.06.2016.

Thereupon, the assessee filed return of income for the above said 5 assessment years, declaring her income therein.

5. Further, it is case of the department that on 27.12.2016, the assessee filed an application before Settlement Commission concerning above said search. Therein, the assessee is stated to have offered incomes from the assessment years 2009-10 to 2015-16 in the manner as :-

6. However, the above said applications filed by the assessee before Settlement commission were rejected vide order dated 06.01.2017.

It was thereafter that assessment u/s 143(3) r.w.s 153A read with section 245 HA was completed on 09.03.2017.

7. As further mentioned in the orders u/s 154 of the Act, on perusal of the assessment records of the assessee, it was observed that the assessee had filed appeal before Learned CIT(A) against the assessment years i.e. A.Y. 2015-16, vide which addition of Rs. 35,00,000/- had been made on account of additional income disclosed in the above mentioned application submitted before Settlement Commission.

While disposing of the appeal, Learned CIT(A) is stated to have restricted the above said addition to Rs. 10,00,000/- only and directed the Assessing Officer to add the balance disclosed income to Rs. 25,00,000/-

in the relevant years, as per order dated 01.03.2018.

That is how, notice u/s 154 of the Act was issued to the assessee on

30.07.2018 for rectification of mistake.

8. Rectification was sought to be made in respect of the following mistake of respective Assessment Years:-

Assessment Year 2009-10 “ Particulars of mistake proposed to be rectified In this case, the assessment u/s 143(3)/153B(1)(b) was completed on 10.03.2017 at total income of Rs. 3,92,619/-. Thereafter the Hon’ble CIT(A)-4, Jaipur passed the order resulting in increase of income by Rs. 2,00,000/-. Therefore, amount to Rs. 2,00,000/- should not added to your total income for A.Y. 2009-10.”

Assessment year 2010-11 “ Particulars of mistake proposed to be rectified In this case, the assessment u/s 143(3)/153B(1)(b) was completed on 10.03.2017 at total income of Rs. 6,55,470/-. Thereafter the Hon’ble CIT(A)-4, Jaipur passed the order resulting in increase of income by Rs. 3,00,