9911796707
TMI Blog2008 (9) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... 00,000 for asst. yrs. 2002-03 to 2005-06 respectively without properly appreciating the evidence and the facts relied upon by the AO i.e., (i) the estimate of sales of the assessee made on the basis of raw material consumed and evidence of sales found and seized for the month of January, 2005. (ii) Computation of additions were duly confronted to the assessee in notice under s. 142(1). 2. The learned CIT(A) has erred both in law and on facts of the case in deleting the addition of Rs. 20 lacs and Rs. 40 lacs made in the asst. yr. 2005-06 on account of 'lawn charges' and 'heritage banquet hall' without considering the following facts: (i) 'Lawn charges' have come down considerably as compared to preceding year charges. (ii) The add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The assessment order was dt. 29th Dec., 2006. The assessee contended before the CIT(A) that inspection of the computer of the AO revealed that the assessment was in fact framed on 4th Jan., 2007 and that that being so, the assessment was barred by time. Various other arguments were also raised by the assessee in this regard. However, vide the impugned order, the CIT(A) rejected the assessee's ground concerning this issue, observing as follows: "4.2 I have gone through the assessment orders and the submissions made by the learned Authorised Representative during the appellate proceedings. The submissions made by the learned Authorised Representative were forwarded to the learned AO for his comments. The comments of the learned AO have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on 29th Dec., 2006, I do not find any merit in the ground of appeal and the same is dismissed." 5. Before us, the learned counsel for the assessee has submitted that while passing the order in this regard, the learned CIT(A) has not considered the following arguments specifically raised before him, though such arguments were taken note of by the learned CIT(A) in para 4 of his order: "(i) That envelops of post card size cannot accommodate seven assessment orders along with demand notices and penalty notices. (ii) Weight as per post office receipts differ substantially with the actual weight. (iii) No inspection was provided in spite of various letters dt. 3rd Jan., 2007, 4th Jan., 2007, 9th Jan., 2007, 10th Jan., 2007 and 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee, have also illegally not been taken into consideration by the learned CIT(A): "(i) If 49 assessment orders were ready on 28th Dec., 2006 why only 18 assessment orders were served on Shri Surinder Mahajan, chartered accountant on 28th Dec., 2006 at 7:30 p.m. in his office. Why balance 31 orders said to be completed on 28th Dec., 2006 and 28 assessment orders said to be completed on 29th Dec., 2006 were not served either on the assessee or on the counsel Shri Surinder Mahajan, chartered accountant on 28th Dec., 2006 to 31st Dec., 2006 and were said to be sent to assessee on 31st Dec., 2006 (Sunday) at 3:05 p.m. just 10 minutes prior to closing of the post office. (ii) Why assessment orders said to be completed on working da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to remit the issue of limitation to the file of the learned CIT(A) to be decided as per law after duly considering and adjudicating upon all the arguments raised by the assessee before him, as noted herein above. 10. Since all else depends on the issue of limitation, the other issues raised in the assessee's appeal as well as the cross-objections are not being gone into at this stage. 11. The facts in all the appeals and cross-objections being common, our above observations shall pari passu apply, mutatis mutandis, to all the appeals and cross-objections. 12. In the result, for statistical purposes, all the appeals of the assessees are treated as allowed and the cross-objections of the asses sees as well as the appeals of the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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