9911796707
TMI Blog2020 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... her and disposed off by way of this consolidated order. 2. The grounds raised in ITA No. 3605/Del/2016 for assessment year 2009-10 are reproduced as under: 1. That learned CIT (A) has erred in confirming the action of the AO for issue of notice u/s 148 of the IT Act, when the same is bad in law as after search proceeding, assessment cannot be reopened u/s 147 of the IT Act, hence the assessment order passed u/s 143(3], r.w.s. 147 is bad in law, as the assessment is framed consequent to search proceedings cannot be reopened u/s 147, but, assessment can be done only u/s 153A read with sec 153C of the Act. 2. That learned CIT (A) has erred in confirming the action of the AO for issue of notice U/s 148 of the Income Tax Act, when the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016. The assessee has enclosed a copy of receipt of booking of document for delivery at Patiala and delivery at Delhi. The learned Counsel submitted that the appeal was sent well within the time limit, however it was acknowledged by the Income Tax Appellate Tribunal only on 16/06/2016. According to him, there is no fault on the part of the assessee and therefore, delay in filing the appeal pointed out by the Tribunal, might be condoned. The Learned DR did not object for condoning the delay. 3.1 We have heard both the parties on the issue of the condonation of the delay of seven days in filing the appeal. We find that the Learned CIT(A) has passed the impugned order on 29/03/2016 and the assessee has sent the appeal documents on 20/05/2016, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer, from the Deputy Commissioner of Income Tax, Central Circle -II, Chandigarh, notice under section 148 of the Income-tax Act, 1961 (in short 'the Act') was issued in the case of the assessee for both assessment years 2009-10 and 2010-11 after recording reasons for escapement of income. The assessments under section 147 read with section 143(3) of the Act were completed on 08/07/2014 and addition of Rs. 4,65,000/- and Rs. 3,00,000/- were made in assessment years 2009-10 & 2010-11 respectively. On further appeal the Learned CIT(A) upheld the addition, observing as under: "5.2 1 have given careful consideration to the facts of the case and find that the appellant has made a feeble attempt of finding holes in the seized p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reopening has fallen and therefore no addition can be survived in the instant case. 7. The learned DR, on the other hand, relied on the order of the lower authorities. 8. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. The Learned Counsel referred to the reasons recorded for assessment year 2009-10 available on page 46 of the paper-book. The Assessing Officer has also reproduced said reasons in his assessment order. Identical reasons have been recorded in assessment year 2010-11. It is evident from the reasons recorded that cases for both assessment years have been reopened on the basis of the information from the Assessing Officer of M/s Modern Dairy Ltd. that details of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 2009-10 and Rs. 7,50,000/- for the Assessment year 2010-11." 8.2 We find that on the very same documents, the addition of Rs. 4,65,000/- and Rs. 3,00,000/- have been made in assessment years 2009-10 in 2010-11 respectively in the case of the assessee. In the case of the Modern Dairy Ltd., the addition was made for salary expenditure incurred out of the books of accounts, whereas in the case of the assessee addition has been made for salary received and not reported in the return of income. In our opinion, when the very basis of the addition made has been deleted by the Tribunal, the addition made on the basis of those documents in the case of the assessee cannot survive. Accordingly, we delete the additions made of Rs. 4,65 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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