MARVELLOUS BUILDERS PVT LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -8(1), MUMBAI
IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH,
MUMBAI
BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER
&
SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER
ITA 1237/MUM/2025
(A.Y. 2017-18)
Marvellous Builders Pvt.
Ltd.,A-101, B-104 & B-105,
1st
Floor,
Ajinkya
Durga
CHSL, Nanda Patkar Road,
Ville Parle East, Mumbai–
400 057, Maharashtra v/s.
बनाम
Deputy
Commissioner of Income Tax, Central Circle –
8(1),
Room
No.
656,
6th
Floor, Aayakar Bhavan, M.K.
Road,
Mumbai
–400020,
Maharashtra
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCM3251E
Appellant/अपीलार्थी
..
Respondent/प्रतिवादी
Appellant by :
Shri Rushabh Mehta, AR
Respondent by :
Shri Uma Shankar Prasad (CIT DR)
Date of Hearing
18.06.2025
Date of Pronouncement
24.06.2025
आदेश / O R D E R
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.
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 Juri ictional 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-