2018 (11) TMI 1975

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....ved by the assessee on 15.01.2015 which were further given/forwarded to the old counsel of the assessee for filing further appeals to this Tribunal. The assessee was under bonafide belief that the old counsel of the assessee had already filed the appeals. However, the then counsel of the assessee neither informed the assessee about the non filing of the appeals nor given any other information in this respect. Then, thereafter the assessee changed his counsel. The new counsel engaged by the assessee looked into the matter and found that the appeals for the aforesaid assessment years have not been filed. The assessee, thereafter contacted his old counsel but the old counsel did not give any information in this respect to the assessee. Thereaf....

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....relation to all the aforesaid assessment years were made by the Assessing Officer in the course of assessment proceedings carried out u/s 153A read with Section 143(3) of the Act pursuant to search action carried out at the premises of the assessee by the Income Tax authorities on 16.01.2009. It has been further pleaded that on the date of search, the original assessment proceedings already stood completed and the assessment for none of the above noted assessment years was pending. Even the limitation for issuing of separate notices u/s 143(2) of the Act had expired. No incrimination material was found during the search action and hence, no additions were warranted under the assessment carried out u/s 153 of the Act. He in this respect has ....