MARVELLOUS BUILDERS PVT LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI

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ITA 1237/MUM/2025Status: DisposedITAT Mumbai24 June 2025AY 2017-18Bench: SHRI PAWAN SINGH (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessment order had already been restored by the CIT(A) for fresh assessment. Therefore, the issue of DIN, which was the sole ground of appeal, was also restored to the AO for consideration, ensuring the assessee adequate opportunity of hearing.

What were the facts?

The assessee did not file a return of income for AY 2017-18. The AO received information about discrepancies in stamp duty values and significant transactions, leading to an ex-parte assessment under Section 144. The CIT(A) set aside the assessment order and restored it to the AO for de novo assessment.

What were the issues?

Whether the assessment order is non est due to the absence of a Document Identification Number (DIN), and whether the CIT(A)'s order restoring the issue to the AO for de novo assessment is justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 19/2019,Section 50C,Section 43CA,Section 56(2)(x),Section 148,Section 142(1)

AI-generated summary — verify with the full judgment below

Before: SHRI PAWAN SINGH & SHRI PRABHASH SHANKAR

For Appellant: Shri Rushabh Mehta, AR
For Respondent: Shri Uma Shankar Prasad (CIT DR)
Hearing: 18.06.2025Pronounced: 24.06.2025

PER PRABHASH SHANKAR [A.M.] :- The present appeal arising from the appellate order dated 28.01.2025 is filed by the assessee against the order passed by the Learned Commissioner of Income-tax, Appeal, CIT(A) 50, Mumbai [hereinafter referred to as “CIT(A)”] pertaining to assessment order passed u/s. 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 22.03.2022 as passed by the DCIT, CC-8(1), Mumbai for the Assessment Year [A.Y.] 2017-18. P a g e | 2 A.Y. 2017-18 Marvellous Builders Pvt. Ltd.

2.

The ground of appeal is as under:-

1.

In the facts and circumstances of the case and in law, the Learned CIT(Appeals) has erred in setting aside the non est Assessment Order under section 147 r.w.s 144 passed without incorporating Document Identification Number, without considering the binding direction as stated in Circular No. 19/2019 dated 14.08.2019 issued by the Central Board of Direct Taxes that the order without Document Identification Number is non est and hence was required to be quashed, as held by Hon'ble Jurisdictional Bombay High Court in case of Hexaware Technologies Limited vs. ACIT [WP 1778/2023; order dated 03.05.2024]

3.

Brief facts of the case are that the assessee did not furnish return of income for the relevant assessment year. As per the information received by the AO from Sub-

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