9911796707
TMI Blog2023 (6) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... AO has accepted the total income as declared by the assessee in his return of income without making any addition. Thus we are of the considered opinion that the various grounds raised by the assessee challenging the initiation of proceedings under section 153C of the Act, in the present appeals, are rendered academic and therefore, are kept open. The findings of CIT(A) upholding the initiation of proceedings u/s 153C do not impact the computation of the total income of the assessee. Such being the circumstances, we are of the view that the entire exercise by the learned CIT(A) in adjudicating the various grounds raised by the assessee on the validity of initiation of proceedings under section 153C of the Act is merely academic, with no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Accountant for the purpose of filing further appeal, which resulted in the delay in filing the present appeals. We find that vide order dated 10/01/2022, passed by the Hon'ble Supreme Court, in M.A. no.21 of 2022, in M.A. no.665 of 2021, in Suo-Motu Writ Petition (Civil) no.3 of 2020, the limitation period for filing the appeal was extended upto 29/05/2022. In view of the above, since the present appeals have been filed within the extended time granted by the Hon ble Supreme Court during the Covid period, therefore there is no delay in filing the present appeals and we proceed to decide the same on merits. 3. Since these appeals pertain to the same assessee involving similar issues, therefore, as a matter of convenience, these appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the year under appeal the proceedings initiated were ab initio void bad in law. 4. The appellant craves leave to add, amend, alter and/or vary any of the grounds at the time or before the hearing of this appeal. 5. The appellant therefore prays that order passed by assessing officer u/s 153C r.w.s 143(3) the order passed by Hon'ble CIT (A) may please be cancelled / dropped / annulled. 5. The only dispute raised by the assessee in present appeals is pertaining to the validity of proceedings initiated under section 153C of the Act. 6. We have considered the submissions of both sides and perused the material available on record. The brief facts of the case are that a search and seizure action under section 132 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal filed by the assessee vide separate impugned orders and upheld the invocation of proceedings under section 153C of the Act. Being aggrieved, the assessee is in appeal before us for the assessment years 2011-12 to 2015-16. 7. In the present case, it is undisputed that there is no tax effect involved in the years under consideration since the assessment under section 153C r/w section 143(3) of the Act has been concluded at the returned income. However, as per the assessee, adjudication on the validity of initiation of proceedings under section 153C of the Act is relevant for the subsequent assessment year(s), which are currently pending before the learned CIT(A). We find that adjudication on the validity of initiation of proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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