ORDER

PER H.S. SIDHU, JM

These appeals filed by the Assessee are directed against the respective Orders of the Ld. CIT(A), Ghaziabad relevant to assessment years 2010-11 & 2011-12. Since the issues involved in these appeals are common and identical, hence, they were heard together and are being consolidated by this common order for the sake of convenience, by dealing with the facts and circumstances of the case of ITA No. 3556/Del/2015 (AY 2010-11), which will apply mutatis mutandis in other appeal. In both the appeals, the assessee has raised as many as 08 grounds of appeal respectively, but he only argued no. 1 raised in both the appeals, which is legal in nature. The following is a common legal ground no. 1 raised in both the appeals:-

“1. That the impugned order as passed by the Ld. AO u/s. 153A/143(3) of the I.T. Act on 28.3.2013 ought to have been cancelled / annulled by the Ld. CIT(A) inter alia because:

(a) The impugned assessment order as passed is barred by limitation as the impugned order passed u/s. 143(3) has been antedated as if it was passed on 28.3.2013 as against the actual fact that it was not passed on 28.3.2013.

(b) Principles of natural justice had also been violated because no opportunity of being heard was given to the appellant before passing the impugned assessment order.

2. The brief facts with regard to the issue in hand are that assessee is in an individual and is regularly filing its return of income with Jurisdictional Assessing Officer at Ghaziabad. Assessee received a notice under section 153A of the Income Tax Act, 1961 (in short “Act”) dated 18.09.2012. On 17.01.2013 assessee filed the return in compliance of notice under section 153A of the Act. Assessee filed the detailed reply on 29.01.2013. No assessment order is received by assessee before 31.3.2013. On 17.4.2013 assessee filed an application stating that no assessment order is served on the assessee and requested to supply the certified copy of the assessment order. On 18.4.2013, DCIT, Central Circle/ AO supplied the certified copy of assessment order allegedly passed on 28.3.2013. AO while completing the assessment order has made various additions and completed the assessment at Rs. 5,76,47,430/- vide his order dated 28.03.2013 passed u/s. 143(3) of the Act. Against the assessment order, assessee appealed before the Ld. CIT(A), who vide his impugned order dated 31.3.2015 has dismissed the appeal for statistical purposes. Against the impugned order, assessee is appeal before us.

3. Ld. counsel for the assessee has stated that the assessment order as passed is barred by limitation as the assessment order u/s. 143(3) has been antedated as if it was passed on 28.3.2013 as against the actual fact that it was not passed on 28.3.2013, hence, the assessment order passed u/s. 153A/143(3) of the Income Tax Act, 1961 on 28.3.2013 ought to have been cancelled/ annulled. In support of his contention he filed the two Paper Books one is containing pages 1 to 109 in which he has attached the copy of Notice issued u/s. 153A dated 18.9.2012 notice issued u/s. 142(1) dated 18.9.2012 and dated 14.12.2012; original ITR filed on 17.1.2013; postal tracking record of assessment order that it is time barred and other related evidence duly filed before lower authorities containing revenue dispatch record etc.; authentic order sheet entries from case records; notice u/s. 142(1) dated 18.9.2012 and 14.12.2012; Reply dated 29.1.2013; Order sheet entries; written submission before CIT(A) (16.10.2014); remand report dated 13.2.2015; rejoinder dated 25.2.2015; second rejoinder dated 10.3.2015; third rejoinder dated 12.3.2015; statements of assessee recorded at the time of search action u/s. 132; Hon’ble Allahabad High Court in the case of Smt. Kusum Aggarwal (Writ Tax No. 822 to 2016); Hon’ble Chattishgarh High Court recent decision in Ardent Steel Limited (Writ Petition 168/2016) on issue meaning; Allahbad High Court decision in case of Raj Kumar Jaiswal ITA No. 25/2010 (28