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TMI Blog2020 (11) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... e working in Central Excise and Customs Dept. For AY 2009-10 an order of assessment dated 27.12.2011 was passed by the AO determining total income at Rs. 5,22,560. The CIT, Gulbarga, in exercise of his powers u/s. 263 of the Act passed an order dated 24.03.2014 for AY 2009-10 on the ground that there were cash deposits in the bank account of the assessee during the previous year relevant to AY 2009-10 of Rs. 77.50 lacs and the AO failed to make proper enquiries with regard to the source of cash deposit in the bank accounts to the extent of Rs. 77.20 lakhs. The CIT accordingly held that the order passed u/s. 143(3) of the Act dated 27.12.2011 was erroneous and prejudicial to the interests of revenue and he set aside the assessment with a dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs has been treated as assessee's income from undisclosed sources for the Asst.year 2010-11. There is no need of making the addition of the same deposits of Rs. 77.20 lakhs for A.Y 2009-10. As it amounts to taxing the same amount twice. Hence, the assessment for A.Y 2009-10 is completed accepting the returned income. Returned Income : 151320 Assessed Income : 151320" 5. As far as AY 2010-11 is concerned, the AO passed an order dated 27.3.2015 wherein he brought to tax a sum of Rs. 77.20 lacs as unexplained cash deposits in the bank account. 6. Against the aforesaid two orders of assessment passed u/s.143(3) read with Sec.263 of the Act both dated 27.3.2015 for AY 2009-10 & 2010-11 respectively, the Pr.CIT, Kalaburagi in exercise t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has expressed the view that it is the second set of revisionary orders u/s. 263 of the Act dated 16.01.2017 that will survive and that should have been contested and not the first set of order u/s. 263 dated 24.3.2014 because on passing of the second set of revisionary orders the first set of revisionary orders become infructuous. This was also the reason why the delay in filing the appeals was not condoned, as expressed by the Bench in open Court at the time of hearing, but the said observations do not find a place in the order passed by the Tribunal. The Assessee has therefore prayed that the above observations of the Tribunal may also be recorded in the order of the Tribunal. 10. The ld. counsel for the assessee reiterated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the second set of revisionary order u/s. 263 dated 16.01.2017. 12. After considering the rival submissions, we are of the view that the when the delay in filing the appeal is not condoned, there is no necessity or need to give any finding on the merits of the appeal. Though there is merit in the contention of the learned counsel for the Assessee regarding the scope of proceedings while passing the set of revisionary orders u/s.263 of the Act dated 16.1.2017, since the delay in filing the appeals were not condoned, there was no scope for giving any findings on scope of proceedings u/s.263 of the Act or recording any observations made at the time of hearing on the first set of orders u/s.263 of the Act dated 24.3.2014. In other words, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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