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TMI Blog2016 (3) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order passed for the assessment year 2003-04 is held invalid. Since we have held the assessment itself as invalid, therefore, we do not see any merit in the appeal of the department. Moreover, the tax effect involved in the departmental appeal is less than ₹ 10,00,000/-, therefore, the department ought not to have filed the appeal as per the Circular No. 21 of 2015 dated 10.12.2015 issued by the CBDT. - Decided against revenue - ITA No. 3052/Del/2012, ITA No . 3557/Del/2012 - - - Dated:- 9-2-2016 - Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM For The Assessee : Sh. Vinod Kumar Bindal Sanjeev Bindal, CAs For The Revenue : Sh. R. B. Meena, CIT DR ORDER Per N. K. Saini, AM: These cross appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abated but were already completed. Thus all the additions so made in the assessment order should be deleted following the Special Bench decision dated 6/7/12 in the case of All cargo Global Logistics Ltd. in appeals no. ITA/5018- 5022/M/10. The enclosed ground of appeal may be admitted as second additional ground in the above said appeal as it is purely a legal ground arising out of the core issue as per the assessment order. Such grounds are admitted as additional grounds as has been held in the case of Asstt. Commissioner of Income-tax Vs Bhagwati Printers (P) Ltd. (2006) 102 TTJ (Del) 480 by holding that this is a legal issue not involving any fresh investigation into facts except those already on record. In this case, all su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission of the additional grounds. 6. After considering the submissions of both the parties and the material on record, we are of the view that the assessee has raised purely legal grounds, which do not require any fresh investigation, so these are admitted by keeping in view the ratio laid down by the Hon ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs CIT (1998) 229 ITR 383 (SC) wherein it has been held as under: Under section 254 of the Income-tax Act, 1961 the Appellate Tribunal may, after giving both the parties to the appeal and opportunity of being heard, pass such orders thereon as it thinks fit. The power of the Tribunal in dealing with appeals is thus expressed in the widest possible terms. The purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the six assessment years starting with assessment year 2004-05. However, the present assessment year is 2003-04 which is outside the purview of the provisions contained in the aforesaid referred to section. 8. In his rival submissions the ld. DR although supported the order of the AO but could not controvert the aforesaid contention of the ld. Counsel for the assessee. 9. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is an admitted fact that the search u/s 132 of the Act took place on 31.07.2008 and as per provisions contained in Section 153A(1)(b) of the Act, the assessment was to be framed for the six assessment years i.e. the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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