9911796707
TMI Blog2023 (6) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, 2013-14, 2014-15 and 2015-16, which in turn arose from the assessment orders passed under section 153C r/w section 143(3) of the Act. 2. The present appeals are filed after a delay of 16 days. As per the assessee, the impugned orders of even date 16/03/2021 were received by the assessee on the same date, and the present appeals were filed by the assessee on 31/05/2021. The assessee vide his affidavit submitted that due to the pandemic situation and the lockdown implemented in the State of Maharashtra, he could not co-ordinate with the office of his Chartered Accountant for the purpose of filing further appeal, which resulted in the delay in filing the present appeals. We find that vide order dated 10/01/2022, passed by the Hon'ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d without providing a satisfaction note recorded by appellant's assessing officer inspite of having specifically requested for or atleast mentioning in the Assessment order as to the applicability of provisions of sec 153C of the LT. Act, 1961 to appellant's case making the order ab-initio void & bad in law. 3. The Hon'ble CIT(A) has erred in upholding the initiation of proceedings u/s 153C of the IT Act, without appreciating the fact & the law laid down by various judicial forums that since no incriminating material was found pertaining to the year under appeal the proceedings initiated were ab initio void & bad in law. 4. The appellant craves leave to add, amend, alter and/or vary any of the grounds at the time or before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment years 2011-12 to 2016-17 on 01/08/2018. In response to the notices issued under section 153C of the Act, the assessee filed the return of income for assessment year 2011-12 on 26/11/2018 and for assessment years 2012-13 to 2015-16 on 18/08/2018. In all the assessment years under consideration before us, the Assessing Officer ("AO") passed the assessment order under section 153C r/w section 143(3) of the Act without making any addition and assessed the total income of the assessee at the returned income. The learned CIT(A) dismissed the appeal filed by the assessee vide separate impugned orders and upheld the invocation of proceedings under section 153C of the Act. Being aggrieved, the assessee is in appeal before us for the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings under section 153C of the Act is merely academic, with no other relevance for the assessment years under consideration. Therefore, in the facts and circumstances of the present appeals, we direct that the findings of the learned CIT(A), in the impugned orders, on the validity of initiation of proceedings under section 153C of the Act shall not have any precedential value while deciding appeal(s), which are currently pending before the learned CIT(A). However, in any case, in the future, upon disposal of appeal(s) currently pending before the learned CIT(A) for subsequent assessment year(s), if either party is so advised that the decision on the validity of initiation of proceedings under section 153C of the Act in the present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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