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2023 (9) TMI 423 - AT - Income TaxCondonation of delay - HELD THAT:- In the present case the report of the AO relied by the DR shows that the physical copy of orders was returned back by the postal authorities and the soft copy was send to the email address which was not provided by the assessee to the Department and the same was also not mentioned as email address for communication in Form No. 35. As per assessee the orders came to his notice on 03.09.2022 and he filed appeals on 14.09.2022. It is a settled law that in matters of condonation of delay, a highly pedantic approach should be eschewed and a justice oriented approach should be adopted and a party should not be made to suffer on account of technicalities. Application for admission of additional grounds - As these are legal grounds based on the provisions of the Act and prepositions rendered by Hon’ble Supreme Court, Hon’ble jurisdictional High Court of Delhi and coordinate benches of the Tribunal. Therefore in the totality of the facts and circumstances additional grounds are admitted for hearing. Applications are allowed. Reopening of assessment u/s 147 or 153C - Assessments were completed/unabated on the date of receipt of information from the Investigation Wing on 12.03.2013 and documents/material was found and seized during the course of search and seizure operation therefore the only action to be taken by the AO was available u/s. 153C of the Act and he was not entitled to invoke provisions of section 147/148 to initiate reassessment proceedings on the basis of material found and seized during the course of search and seizure operation on the third person. Therefore, there was no justification for the A.O. to have been initiated proceedings w/s. 147 / 148 of the I.T. Act. The correct course of action would have been to proceed against the assessee under section 153C. Approval u/s. 151(2) - AO initiated reassessment proceedings and issued notice u/s. 148 of the Act by mentioning applicable section as 147(b)which was not in existence in the book of statue at the time of recording reasons and the ld. PCIT also granted approval u/s. 151 on the said proposal of AO. Therefore as safely hold that the authorities below have proceeded to initiate reassessment proceedings and notice u/s. 148 and also granting approval u/s. 151 of the Act, without application of mind and by mentioning in applicable and non-existent provision of the Act. Therefore initiation of reassessment proceedings and all consequent proceedings and orders including impugned reassessment order u/s. 143(3)/147 of the Act is invalid being bad in law and thus I quash the same. Accordingly, additional ground no. 2 of assessee is also allowed.
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