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TMI Blog2020 (2) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... before passing the assessment order under section 153A. Assessee filed copy of the order sheet of the A.O. which does not mention if A.O. has sent any proposal to the JCIT/Addl. CIT for obtaining prior approval before passing the impugned assessment order. Assessee filed several letters obtained under RTI and others which clearly prove that the approval u/s 153D is not available to the A.O. or the Officer who has provided information under RTI Act. Even no such approval was found in the assessment record. The ITO, Ward-1(5), Ghaziabad, also intimated the Ld. CIT-D.R. that such approval of Addl. CIT Dated 28.03.2019 under section 153D could not be traced-out from the record of the assessee available presently with this Office and assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs with HDFC Bank, Ambedkar Road, Ghaziabad, the source of which is not explained in the hands of assessee, the proprietor of M/s. A.K. Traders. When the team visited the bank premises, it was found that an amount of ₹ 2,78,00,000/- was already got transferred to A/c No.xxx6097 with Punjab National Bank, Ghaziabad standing in the name of M/s. Tushar Building Material Supplier in Gautam Budh Nagar. The Bank authorities were requested to put balance of ₹ 1,78,35,905/- standing to credit in A/c No.xxx2277 of M/s. A.K Traders under restraint. Meanwhile, the team immediately visited Punjab National Bank and it was found that by that time the entire amount of Rs,2,78,00,000/- had been withdrawn in cash. The bank premises of HDFC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of providing accommodation entries. The A.O. issued notice under section 153A of the I.T. Act for the A.Ys. 2005-2006 to 2010-2011 on 18.09.2012. The assessee filed return of income declaring income of ₹ 56,000/- from salary on 14.03.2013. The A.O, thereafter, noted the details of the bank deposit in the case of assessee and found total deposits in the case of assessee of ₹ 22,93,89,143/- and applied 3% as commission and made addition of ₹ 68,81,674/-. The A.O. also made protective assessment in the hands of the assessee of ₹ 22,93,89,143/- and computed the income at ₹ 23,63,26,817/- vide assessment order Dated 31.03.2013 under section 153A/143(3) of the I.T. Act, 1961. 3. The assessee challenged both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.R. submitted that A.O. at the end of the assessment order has mentioned that Order is passed after prior approval of Learned Addl. CIT, Central Range, Meerut, vide approval Dated 28.03.2013. The Ld. D.R, therefore, submitted that prior approval is taken in this matter. The Ld. D.R, however, submitted that such approval under section 153D is not available on record. 8. After considering the rival submissions we are of the view that additional ground is legal in nature and goes to the root of the matter and effects the legality and validity of the assessment order under section 153A for want of approval under section 153D of the I.T. Act and no further facts have to be adjudicated upon afresh, therefore, the additional ground shall ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28.03.2013. Documentary evidences in this regard is not available in this office. PB-3 is letter Dated 31.10.2019 of ITO, Ward- 1(5), Ghaziabad to CIT-D.R-1, A-Bench, ITAT, New Delhi, intimating him that approval Dated 28.03.2019 of Addl. CIT, Central Range under section 153D in the case of the assessee could not be traced-out from the record. Learned Counsel for the Assessee also referred to order sheet of the A.O. and submitted that though the A.O. has mentioned 28.03.2013 is the date of approval under section 153D in the assessment order, but, the order sheet would not show if A.O. has sent any proposal for approval under section 153D to the Addl. CIT, Central Range, Meerut. He has, therefore, submitted that since no approval unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the present case, the assessment order have been passed by the DCIT, CC, Ghaziabad. Thus, the A.O. is below the Rank of JCIT, therefore, before passing the order under section 153A of the I.T. Act under appeal, the A.O. shall have to obtain prior approval of the JCIT. It is the condition precedent before passing the assessment order under section 153A of the I.T. Act. Learned Counsel for the Assessee filed copy of the order sheet of the A.O. which does not mention if A.O. has sent any proposal to the JCIT/Addl. CIT for obtaining prior approval before passing the impugned assessment order. Learned Counsel for the Assessee filed several letters obtained under RTI and others which clearly prove that the approval under section 153D of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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