TMI Blog2014 (4) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... iling of cross objections is condoned - Relying upon MGF Automobiles Ltd. v. ACIT [2013 (9) TMI 439 - ITAT DELHI] - no additions were to be made without any incriminating material – Decided in favour of Assessee. - I.T.A. No. 3110& 3011/Del/2011, C.O. Nos. 205 & 206/Del/20133 - - - Dated:- 11-4-2014 - Shri R. P. Tolani And Shri T. S. Kapoor,JJ. For the Petitioner : Shri Ramesh Chandra, CIT-DR. For the Respondent : Shri R. N. Marwah, C.A. ORDER Per TS Kapoor, AM: These are two appeals filed by the revenue against the two separate orders of Ld CIT(A) both dated 31.3.2011. The grounds of appeals taken by revenue are common in these two appeals whereby the revenue is aggrieved for the deletion of additions which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel of the assessee advised him to file cross objections, in view of the fact that there were new decisions which were in favour of assessee and therefore it was prayed that since the assessee was NRI the delay in filing of cross objections was bona fide. Therefore, it was prayed that the delay be condoned. 4. The Ld DR, on the other hand objected to the condonation of delay and relied upon the order of Hon'ble Supreme Court in the case of Chief Post Master General v. Living Media India Ltd. reported in 348 ITR 7. The Ld DR submitted that delay in filing cross objections were not justified therefore it needed to be dismissed. 5. We have heard the rival submissions of both the parties and have gone through the material avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur attention to the findings in these cases and submitted that in all these cases the Tribunal had held that in the absence of incriminating material recovered during search no addition can be made if the assessments stood completed at the time of search. In the present cases, we find that search took place on 12.9.2007 and consequently the assessee was required to file the returns of income for 6 assessment year preceding the date of search. The assessment years under appeal involved assessment year 2002-03 2003-04, the assessments of which on the date of search stood completed and therefore the addition could be made only in respect of incriminating material if any found at the time of search. From the assessment order we do not find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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