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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N.K. BILLAIYA & SH. KUL BHARAT
Appellant Sh. Jeetender Chand, Sr. DR. Respondent None Date of hearing: 18/10/2022 Date of Pronouncement: 18/10/2022 ORDER
PER N.K. BILLAIYA, AM:
This appeal by the revenue is preferred against the order of the CIT(A), Muzaffarnagar dated 08.02.2013 pertaining to A.Y. 2005-06.
2. The grievance of the assessee read as under :- 1. That Ld. CIT(A) has erred in law and on facts in coming to the conclusion that as a result of proceedings u/s. 153A of the I.T. Act, 196, the proceedings already completed earlier u/s. 144 of the Act would have abated.
That Ld. CIT(A) has erred in law and on facts in allowing relief to the assessee ignoring the decision of jurisdictional High Court in the case of CIT Vs. Shaila Agarwal in appeal No.241 of 2008.
3. That the order of Ld. CIT(A) being erroneous in law and on facts as well as without jurisdiction needs to be vacated and the order of the AO be restored.
This appeal was first listed for hearing on 11.11.2013 on which date it was adjourned as no one attended the proceedings on behalf of the assessee. Nine years have lapsed since the first date of hearing, therefore, we decided to proceed exparte.
The DR was heard at length who placed strong reliance on the assessment order. The orders of the first appellate authority have been carefully perused. 5. Briefly stated the facts of the case are that the assessee filed its return of income on 31.05.2005 which return was selected for scrutiny assessment and accordingly statutory notices were issued and served upon the assessee. 6. As no one attended the assessment proceedings the AO was forced to complete the assessment exparte u/s. 144 of the Act and AO completed the assessment determining total income at Rs.22474290/-. 7. The assessee preferred appeal before CIT(A)-7, New Delhi and made written submissions which were transmitted to the AO by the CIT(A) calling for a remand report. The AO in his remand report informed the CIT(A) that a search and seizure operation on 14.10.2008 was conducted at the premises of the group of the assessee and an assessment order has been framed u/s. 143 (3) r.w.s. 153 C of the Act. 8. On these facts the CIT(A) decided the present appeal as under :-