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TMI Blog2021 (3) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the grounds of appeal raised by the Revenue on merit would not arise from the findings of the Ld. CIT(A). Thus, the appeal of the Revenue would not be maintainable in the absence of any challenge to the findings of the Ld. CIT(A) with regard to quashing of proceedings under section 153C in the absence of any satisfaction note recorded by the A.O. of the person searched. In view of the above, Departmental appeal is dismissed. - ITA.No.3853/Del./2017 - - - Dated:- 25-3-2021 - Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member For the Assessee : Shri Gautam Jain, Advocate, Shri Lalit Mohan, C.A. For the Revenue : Shri Satpal Gulati, CIT-DR ORDER PER BHAVNESH SAINI, J.M. This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 68 of the I.T. Act, 1961 and passed the assessment order Dated 12.03.2015 under section 153A read with Section 153C of the I.T. Act, 1961. 3.1. The assessee challenged the assumption of jurisdiction and the addition before the Ld. CIT(A). The Ld. CIT(A) noted in the impugned order that A.O. has submitted before him that satisfaction note is appended only with the records of the assessee-company and that there is no such satisfaction appended in the case of CHD Developers Group of Cases i.e., searched-person. The assessee, therefore, submitted before the Ld. CIT(A) that no satisfaction note of the A.O. of the searched-person was recorded before invoking the provisions of Section 153C of the I.T. Act, 1961 and in the absence thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was heard by ITAT, Delhi Bench on 20.02.2020 and thereafter fixed for clarification many times. Ultimately on 15.01.2021 the Ld. D.R. sought time to file revised grounds of appeal which was allowed and appeal was released and fixed for hearing on 23.03.2021. The above grounds of appeal clearly show that Revenue has challenged the Order of the Ld. CIT(A) in deleting addition of ₹ 3 crores on merits. No grounds have been raised by the Revenue to challenge the Order of the Ld. CIT(A) in allowing the appeal of assessee because no satisfaction note have been recorded in the case of the person-searched for invoking jurisdiction under section 153C of the I.T. Act, 1961. Sufficient time was already granted to the Department to revise its gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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