2020 (4) TMI 460

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....39;s appeals have a common and similar identical issue, they are clubbed and heard together and consolidated order is passed. For the sake of convenience, we shall take up the ITA No.1226/Bang/2019. 2. The assessee is engaged in the business and manufacture, repair and reconditioning LPG Cylinders and supply and erection of electrical goods to various ESCOMs, buildings and developmental works and other allied activities. A search operations under Section 132 of the Act on the assessee was carried out on 7.1.2016 in connection with search proceedings of group M/s. Asia Fab Tec Limited and accordingly Notice under Section 153A of the Act was issued on 14.06.2016. The assessee has filed the Return of Income on 24.10.2016 declaring income....

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.... the order of CIT(Appeals), the assessee has filed an appeal with the Tribunal. 3. At the time of hearing, the learned Authorised Representative submitted that the CIT(Appeals) has erred in confirming the order of Assessing Officer and also CIT(Appeals) has failed to adjudicate the ground on the jurisdictional issue by ld. A.O. under Section 153A of the Act by disallowing the claim under Section 80IA(iv)(4) of the Act in the absence of any incriminating material. The learned Authorised Representative has restricted his arguments to the extent of non-adjudication of jurisdictional issue by the CIT(Appeals) and prayed for allowing the appeals. The learned Authorised Representative further submitted that the assessee has raised Ground of ap....

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....eized as claimed by the assessee. If the assessee does not succeed, the CIT(Appeals) shall pass the order on merits with speaking order on merits with findings. Accordingly, the grounds of appeal of the assessee are allowed for statistical purposes. 5. Similarly, in ITA Nos.1227 & 1228/Bang/2019 for the Assessment Years 2014-15 & 2015-16 respectively, the issues are identical in respect of jurisdiction of the Assessing Officer in passing the assessment order under Section 153A of the Act where no incriminating material was seized. We have dealt this issue in assessee's own case in ITA No.1226/Bang/2019 for the Assessment Year 2013-14 and the same decision shall apply. Accordingly, these appeals are also restored to the file of CIT(Ap....