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TMI Blog2018 (11) TMI 1948X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of appeal raised by assessee are the jurisdictional issue, hence the same needs to be addressed first before referring to the issue raised on merits of additions made. 3. The additional grounds of appeal raised by assessee read as under:- 1] The assessee submits that the notice issued u/s 153C was bad in law and accordingly, the asst. completed u/s 144 r.w.s. 153C be declared null and void. 2] The assessee submits that no proper satisfaction was recorded while issuing the notice u/s 153C to the assessee and hence, the assessment order passed u/s. 144 r.ws. 153C is bad in law and the same may be declared as null and void. 4. We find that the assessee has challenged the notice issued under section 153C of the Act on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment was completed under section 144 r.w.s. 153C of the Act. 7. The assessee by way of additional grounds of appeal challenged the exercise of jurisdiction under section 153C of the Act on the ground that no proper satisfaction was recorded by the Assessing Officer of searched person. The said issue as pointed out, raised by way of additional grounds of appeal for the first time before us. So, in order to decide the same, the learned Departmental Representative for the Revenue was directed to produce assessment records with satisfaction note vide noting dated 25.04.2017. The appeal was fixed on 18.07.2017 and thereafter on 12.10.2017 and some directions were again given to the learned Departmental Representative for the Revenue. In respons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.05.2018 has requested for some more time as the records pertained to old period. The matter was again adjourned to 17.07.2018 and last and final opportunity was given to the learned Departmental Representative for the Revenue. On the aforesaid date, again another request was made and the appeal was fixed for hearing on 04.10.2018 and thereafter on 23.10.2018. Finally, the appeal was heard on 01.11.2018 on which date the learned Departmental Representative for the Revenue filed letter dated 30.10.2018 pointing out that relevant records were not traceable. Since so many opportunities were given to the learned Departmental Representative for the Revenue to produce satisfaction note and also to produce assessment records but because of failur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing conducted against M N Navale group. The said search had taken place on the said group on 20.07.2005. During the course of search, certain documents were found which were seized vide Panchanama dated 22.06.2005; during the course of search at the residence of Shri M N Navale in the said seized documents, there was mention of certain transactions with the assessee. It may be pointed out that the assessee is deceased and is being represented by his legal heir. The Assessing Officer in para 1 talks about search and seizure operation and in para 2 has referred to the seized documents relating to the assessee. In para 3 of assessment order, the Assessing Officer mentions that seized documents belonging to the assessee were passed on to him by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pite several opportunities being allowed to the learned Departmental Representative for the Revenue, satisfaction note and the assessment records could not be produced, though efforts were made but on the ground that records are very old, the same cannot be produced. But this cannot be taken as ground for allowing the claim of Department. The onus was upon the Revenue to prove its case that proper satisfaction was recorded by the Assessing Officer incharge of the searched person before handing over the documents to the Assessing Officer of the assessee and for non production of such satisfaction note and non mentioning of satisfaction note in the assessment order, vitiates the assessment order passed in the case of assessee under section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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