TMI Blog2022 (4) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on facts and circumstances involved herein. - ITA No. 496/Hyd/2020 - - - Dated:- 21-3-2022 - A. M. Alankamony, Member (A) And S.S. Godara, Member (J) For the Appellant : K. Madhusudan, CIT (DR) For the Respondents : P. Murali Mohan Rao, CA ORDER Per S.S. Godara , JM This Revenue's appeal for the A.Y. 2009-10 rise against the order of the CIT(A)-11, Hyderabad, dated 28.02.2020 passed in case Nos. 10099/2019-20 involving proceedings u/s. 143(3) r.w.s. 153C of the Income Tax Act, 1961, in short, the Act. Heard both the parties. Case files perused. 2. We notice at the outset that assessee's instant appeal suffers from 09 days delay in filing before the ITAT. In this connection, the assessee has filed a petition for condonation along with an affidavit, wherein, inter-alia, it was submitted that since there was an ambiguity in the order of the CIT(A) in adjudicating the grounds of appeal, caused the impugned delay in filing the appeal belatedly. We rely on Case law Collector Land Acquisition Vs. Mst. Katiji Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 9489/2019 dated 17 December, 2019, hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .w.s. 153C of the act and Ld. CIT(A) abated the proceedings as proceedings u/s. 263 of the act were initiated by the CIT. Thereafter, the Hon'ble ITAT vide order dt. 20.01.2016 quashed the 263 proceedings and thus the original assessment proceedings u/s. 143(3) r.w.s. 153C got reviewed. Further appeal was preferred to ITAT where in the Hon'ble ITAT vide order dt. 01.07.2016 set aside the case to CIT(A) for adjudication on the original assessment proceedings of 143(3) r.w.s. 153C of the Act. In connection to these it is submitted that the Hon'ble ITAT in assessee's own case for A.Y. 2006-07 vide its order dt. 09.12.2015 having ITA No. 1212/H/2014 (Para No. 4) has quashed the order on account of non-satisfaction u/s. 153C of the act and has allowed the appeal of the assessee. Further, in one of the group case of cases of the appellant, namely P.5 Prasad for the similar assessment year under consideration i.e. A.Y. 2009-10 an order was passed on 29.02.2016 by Hon'ble CIT(A)-12 vide appeal No. 0160/2015-16 allowing the appeal in favour of the assessee. 5. I have considered the grounds of appeal, the order of the Hon'ble ITAT relied on by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of order u/s. 143(3) rws 153C, has been taken as the main ground and the same is taken up for detailed discussions. 6.0 In this case, while initiating the proceedings u/s. 153C, the AO had issued notice, based on the findings of search proceedings conducted in the case of MBS Jewellers Group on the ground that such information related to the assessee. As per the AD, some specific documents were found seized from the premises of M/s. MBS Jewellers, during the course of search proceedings conducted on 11.03.2010 and based on such references, the AD had come to the conclusion that the appellant had intricate relationship with the transactions as found and seized vide the search proceedings in case of MBS Jewellers and as such the AD held that the said information was related to or belong to the assessee. On centralization of this case with the AD, the notice u/s. 153C was issued. During the course of the assessment proceedings, the AD undertook steps such as assessing the income from capital gains and bringing them to tax, based on the observations/finding of assessment proceedings/investigations etc. Apart from raising the general grounds on the additions made, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction and it is not a mere formality because recording of satisfaction postulates application of mind consciously as the documents seized must be belonging to the any other person other than the person referred to in section 153A. It was contended that the same Assessing Officer was involved in the matter. This fact does not dispense with above requirement. It is settled position of law that when a thing is to be done in one particular manner under law this has to be done in that manner alone and not other way. The Tribunal has correctly followed the principle. There was no element of law to be decided. 6.1 Reverting back to the case under reference, the copy of the order sheet is placed on record. As per the information brought on record, the notings in order sheet as regard to the reference to the seized material and for issuing of notice u/s. 153C, runs as under: Sri Dr. P.S. Prasad, PAN: AAMPP4844K IInd Floor, 6110, A.Y.: 2009-10 Shanthi Niketan, New Delhi. Search seizure operations were conducted in the MBS Jewellers Pvt. Ltd. group of cases on 11.03.2010. During the course of search, books of accounts, documents other loose shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons before issue of notices. Since, the order under reference held to be non-existent, the other grounds of appeal, do not require separate adjudication. On these lines, the appeal of the assessee against the order u/s. 143(3) rws 153 is treated as allowed, subject to the condition that the assessed income will not go below the returned/admitted income, in return of income filed by the assessee, in pursuance of notice u/s. 153C. 6. In the result, appeal is treated as allowed . 4. Learned DR could hardly rebut the fact that the Assessing Officer herein had only recorded the corresponding seized material as relates to the assessee whereas the said statutory expression stood inserted in the Act w.e.f. 1.6.2015 only. We wish to reiterate here that we are dealing with the search in question dated 11.03.2010 in M/s. MBS Jewellers (P) Ltd. And that the corresponding satisfaction on the Assessing Officer's part had to be only to the effect that the specified incriminating seized material belongs to a person other than the searched parties. Coupled with this, learned counsel has already filed a copy of the tribunal's order in M/s. Ashi Plywood Industries relating to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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