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TMI Blog2017 (11) TMI 1719X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of appeal and the impugned order was perused, it was found that the CIT(A) has deleted the impugned addition made by the Assessing officer observing that no incriminating material was found during the search action carried out in the case of the assessee. That the income tax returns and the assessment proceedings there upon also stood concluded on the date of search action carried on 4.10.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax (Appeals), [hereinafter referred to as CIT(A)] -3, Gurgaon dated 31.3.2017. 2. Since the issue involved in both the appeals is identical, these have been heard together and are being disposed of by this common order. For the sake of convenience, the facts are taken from ITA No. 983/Chd/2017. 3. The Depatment is aggrieved by the action of the CIT(A) in deleting the addition made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment proceedings there upon also stood concluded on the date of search act ion carried on 4.10.2012 and no assessment/re-assessment was pending on the said date. The Ld. CIT(A) has relied upon the decision of the Coordinate Bench of the Tribunal in the case of M/s Mala Builders Pvt Ltd Vs. ACIT ITA Nos. 433 to 437/Chd/2014, wherein the Tribunal has further relied upon the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal assessment proceedings stood completed on the date of search. He, however, invited our at tent ion to the ground (xi) taken by the Revenue wherein it has been stated that the decision of the Hon'ble Delhi High Court in the case of CIT Vs. Kabul Chawla (supra) has been distinguished by the Hon'ble Delhi High Court in the case of Smt. Dayawanti Vs. CIT in ITA 357/2015 others da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) while deleting the impugned additions, the appeal of the Revenue is therefore, dismissed. 6. Since the issue facts and issue involved in the other appeal of Revenue in ITA No. 984/Chd/2017 are identical, in view of our decision above, the same also stand dismissed. 7. In the result, both the appeals prefer red by the Revenue are hereby dismissed. Order pronounced in the Open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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