TMI Blog2019 (12) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... hemently relied by ld Sr. counsel for the assessee. Therefore, we have no hesitation to hold that the addition made by the AO and confirmed by the CIT(A) have no legs to stand on the premises of relevant legal provisions of section 153C of the Act and thus, same are not sustainable and, hence, we hold so. - IT(ss)A Nos.21 & 22/CTK/2019 - - - Dated:- 21-10-2019 - Shri Chandra Mohan Garg, Judicial Member And Laxmi Prasad Sahu, Accountant Member For the Assessee : Shri Firoze Andhyrujina, Sr. Adv Lalitendu Mishra/Shyam Sundar Jawgid, Nikhil Jawgid/Swadesh Narayan Rath Sameer Ranjan Dash, ARs For the Revenue : Shri S.M.Keshkamat, CIT DR ORDER PER C.M.GARG, JM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 153C read with section 144 of the Income Tax Act 1961 was completed within 4 days in great haste from the transfer of jurisdiction and hence the entire order in bad in law and without jurisdiction. 4. In the facts and circumstance of the case in law, there is no nexus, linkage, connection or corroboration between the seized Materials / documents and the subject additions in the impugned order are not based on the seized materials and hence impugned order is not maintainable in law. 5. In the facts and circumstance of the case in law, the seized documents as per Satisfaction Note as referred therein are page 67- 93 and 94-97 of SMLO-05 don't belong to and no way related to Appellant. 6. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. However, alternatively, he submitted that if it is found just and proper to adjudicate these additional grounds, the department has no serious objection. 6. On careful consideration of the rival submissions, we perused the application for admission of additional grounds. We are of the view that additional Ground Nos.4 to 6 of appeal of the assessee are the grounds which can be decided on the basis of material available on record without calling any extraneous materials or documents. Hon ble Supreme Court in the case of NTPC (supra) has categorically held that even the grounds which have not been raised before the authorities below can be raised before the Tribunal for the first time for which goes to the root of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment years 2009-10 and 2010-2011 cannot be made on the basis of such documents. Placing reliance on the decision of Hon ble Delhi High Court in the case of Pr. CIT vs Nahid Finlease Pvt Ltd. order dated 13.5.2019 in ITA No.1483/2018, ld Sr. counsel submitted that the impugned addition was not based on the satisfaction note prepared for the purposes of initiation of proceedings against the assessee under section 153C of the Act. He also contended that the so called incriminating material had to have some nexus with the addition ultimately made. That not having been established by the Assessing Officer or by the CIT(A), the addition should not have been made. Therefore, the sole addition of ₹ 75 lakhs made by the AO and confirmed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O for both the assessment years have not been based on incriminating documents or material found and seized from the search persons and seized documents do not belong to the assessee. 10. In view of foregoing discussion, we are inclined to hold that when , undisputedly, seized documents do not belong to the assessee and no incriminating documents/materials have been seized from other persons, which are being assessed u/s.153C r.w.s. 143(3), then no sustainable addition can be made in the hands of other persons in such assessment year. Our view also gets a strong support from the decision of Hon ble Supreme Court in the case of Sinhgad Technical Education Society (supra), decisions of Hon ble Delhi High court in the case of Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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