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TMI Blog2019 (10) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008-09 and 2005-06 respectively. 2. At the outset it was pointed out that the issues involved in both the appeals were common. Therefore, these appeals were taken up together for hearing. We shall be taking up the assessee's appeal in I TA No.1057/Chd/2018 and the decision tendered therein will apply to the other appeal with equal force. ITA No.1057/Chd/2018(A.Y.2008-09): 3. Grounds of appeal raised by the assessee reads as under: "1. That the Ld. Commissioner of Income Tax (A), Ludhiana has erred in confirming the order of the Assessing Officer in sustaining the addition of Rs. 2,63,000/- on account of long term capital gain. 2. That the Ld. Commissioner of Income Tax (Appeals) is not justified in not appreciating the facts and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who forwarded his comments objecting to the additional ground raised. Our attention was drawn to para 2.2(d) of the CI T(A) reproducing the comments of the AO on the issue as under: "d) The Appellant-assessee has raised additional ground of appeal vide memorandum dated 18-07-2017, As the assessment in the aforesaid case has been completed in response to Notice issued U/s 153A of I. T. Act, which was issued after search and seizure operation carried out U/s 132 of I.T. Act, raising of the additional ground of appeal by the appellant is strongly objected. Nevertheless, it is prayed that the appeal of the assessee may kindly be decided on merit." 5. Thereafter it was pointed out that the assessee submitted his reply on the Remand Report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no incriminating material pertaining to the impugned year was found during the search conducted on the assessee and the addition made, in the course of assessment framed u/s 153(A), did not pertain to any incriminating material found during the search. No assessment for such year was pending on the date of search. Hence, It is prayed that the appeal may kindly be accepted on this score." 6. The Ld.Counsel for the assessee thereafter contended that on considering the above the Ld.CIT(A) adjudicated the issue at para 3.8 of his order as under: "3.8 Additional Grounds of Appeal: - vide the additional grounds of appeal, the assessee has challenged the addition in the absence of incriminating evidence found during the search. Here it is obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase had been validly framed in the absence of any incriminating material found during search. 8. The Ld. DR fairly agreed that there was no findings of the CI T(A) whether there was any incriminating material found during search relating to the issue on which addition had been made. He, therefore, requested that the issue be restored back to the CIT(A) to give a specific finding on the issue after considering all material on record. 9. We have heard the contentions of both the parties. We have gone through the order of the CI T(A) and have noted that the assessee had raised an additional ground before him vis-à-vis the validity of the Assessment framed in the absence of any incriminating material found during the course of search. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the addition of Rs. 5,59,398/- as opening cash in hand as on 01.04.2004, which is against the facts and circumstances of the case. 2. That the Ld. Commissioner of Income Tax (Appeals) is not justified in not appreciating the facts and submissions made by the appellant and wrongly confirmed the addition of Rs. 5,59,398/-. 3. That the addition as made by the Assessing Officer is itself not justified since no incriminating material has been found during the course of search conducted on 21st of October 2010 relating to the above addition. 4. Notwithstanding the above said grounds of appeal, the addition of Rs. 5,59,398/- as made by the Assessing Officer and confirmed by the CIT(A) is against the facts and circumstances of the case. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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