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10. Another objection raised by the assessee before the CIT(A) was in respect extension of time given by the Assessing Officer for completion of special audit. The first objection of the assessee was that the order extending the time for completion of audit was passed on 21.01.2009, whereas the initial period of sixty days for furnishing special audit report starting from 21.11.2008 expired on 20.01.2009. Secondly, it was averred that the order extending the time limit was backdated and the order was passed in the month of February, 2009 i.e. after the expiry of initial time limit given for conducting special audit. The said order extending the time limit was served upon the assessee on 27.02.2009. Referring 12 ITA No s.447 to 449/PN/2013 ITA No s.309 & 310/PN/2013 Vilsons Particle Board Industries Ltd.

14 ITA No s.447 to 449/PN/2013 ITA No s.309 & 310/PN/2013 Vilsons Particle Board Industries Ltd.

The other contention of the assessee that the letter was dispatched late was also brushed aside by the CIT(A), in view of reference number appended to the letter of assessee which preceded i.e. 1207 which precedes other numbers 1208 to 1213 which were dated 18.02.2009. The contention of assessee that it had received extension letter dated 21.01.2009 on 27.02.2009 i.e. after lapse of more than one month, and the order extending the time limit was backdated was held to be not correct, in the absence of any evidence. The CIT(A) thereafter, decided the issue on merits.

18.02.2009, there is gap of one month and no single letter has been issued in between. He further stressed that where all the extension orders were received dated 27.02.2009 by group concerns, the presumption is that the extension letter in the case of assessee was backdated.

16. The learned Departmental Representative for the Revenue on the other hand, referring to the order sheet notings pointed out that the list of events were as under:- 

      Date                                     Event
      23.08.2008     Date of search
      11.09.2008     Assessing Officer sent proposal to CIT
      12.09.2008     CIT(C) gave opportunity of hearing to assessee
      22.09.2008     None attended on behalf of assessee
      08.10.2008     Assessee submitted objections
      04.11.2008     CIT(C) accorded approval
      21.11.2008     Assessing Officer directed for special audit
      28.11.2008     Assessee received the letter of AO for special audit
      20.01.2009     60 days to get the accounts audited expired
      21.01.2009     AO suo moto extended the time