Aerens Jai Realty Pvt. Ltd., New Delhi V. ACIT, Central Circle- 9, New Delhi

MA 111/DEL/2023

AI Insights

Aerens Jai Realty Pvt. Ltd. filed miscellaneous applications under section 254(2) of the Income Tax Act, 1961, seeking rectification of typographical errors in a previous Tribunal order concerning assessment years 2008-09 to 2010-11. The Tribunal acknowledged the errors and corrected the paragraphs to accurately reflect the circumstances of the survey operation conducted on the assessee, including the incorrect address and the absence of any company representative during the search and seizure. The Tribunal's corrections clarified that the Assessing Officer lacked jurisdiction to issue notices under section 153A based on the erroneous documentation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129945 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-09-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Search and seizure
• Section: 132; 143(3); 133A; 153A; 254(2)

Judgement Text

MA.Nos.110, 111 & 112/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA Nos. 110, 111 & 112/Del/2023 (In I.T.A Nos.6675 to 6677/Del/2017) /Assessment Years: 2008-09 to 2010-11 Aerens Jai Realty Pvt. Ltd., (Formerly known as Aerens Builders Pvt. Ltd.) H-16/A/947, Block-H, Gali No.16, Sangam Vihar, New Delhi. ब म Vs. ACIT Central Circle-9, New Delhi. PAN No. AACCA6440P Appellant /Respondent Assessee by Shri Vivek Bansal, Adv. Revenue by Shri Manu Chaurasia, Sr. DR स ु नवाईक तारीख/ Date of hearing: 15.09.2023 उ ोषणाक तारीख/Pronouncement on 18.09.2023 आदेश /O R D E R The above captioned miscellaneous applications have been filed by the appellant-assessee u/s 254(2) of the Income Tax Act, 1961 (‘the Act’) seeking rectification of typographical error in paras 14, 15 &b 16 of the Tribunal order dated 23.02.2023 passed in ITA NO.6675 to 6677/Del/2017 for assessment years 2008-09, 2009-10 & 2010-11. MA.Nos.110, 111 & 112/Del/2023 2 2. We have heard arguments of both the sides. 3. The Ld. Sr. DR candidly agreed to the submission of Ld. Counsel of applicant-assessee that there are some typographical mistakes in paras 14, 15 & 16 of the Tribunal order dated 23.02.2023. 4. On careful consideration of above submissions, we note that some typographical errors have been crept in paras 14, 15 & 16 of Tribunal order dated 23.02.2023 (supra). Therefore, for the sake of brevity and clarity the para nos. 14, 15 & 16 in the Tribunal order dated 23.02.2023 (supra) are replaced with following paras after removing the typographical mistakes therein. “14. In view of the foregoing discussion, we are inclined to hold that there was a survey operation u/s 133A of the Act on the assessee which was started on 17.08.2011 and concluded on 18.08.2011. During the said survey operation, statement of the Vice President and Managing Director of the company Shri Kailash Jai Aeren was recorded and documents were also impounded by the survey team. From the copies of the warrant of authorization u/s 132 of the Act dated 16.08.2011 and panchnama drawn on the conclusion of search and seizure operation on 18,08.2011, we note that though the name of the assessee has been mentioned along with two other entities, but, the address mentioned in the said warrant of authorization and panchnama does not belong to the assessee and, neither any officer bearer or staff member participated in the said search and seizure operation which was concluded on 18.08.2011. MA.Nos.110, 111 & 112/Del/2023 3 15. Therefore, as per the scheme of the Act and provisions of section 153A of the Act, the AO assumes valid jurisdiction to issue notice u/s 153A of the Act and to frame assessment order u/s 153A r.w.s. 143(3) of the Act only on the entity on which the search u/s 132 was initiated, conducted and concluded. In the present case from the warrant of authorization and panchnama although it seems that the name of the assessee has been mentioned therein, but, the address is different and, at the time of initiation of search, during the course of search and on conclusion of the search neither any office bearer nor any staff member of the assessee company participated and the search team did not visit the actual business premises of the assessee situated at 1411, Chiranjivi Tower and 1603, Chiranjivi Tower, 43, Nehru Place, New Delhi. Therefore, when there was no search and seizure operation on the assessee, then, the AO was not validly entitled and empowered to issue notice u/s 153A of the Act and to frame assessment u/s 153A r.w.s. 143(3) of the Act on the assessee on the strength of such irrelevant warrant of authorization and panchnama. 16. Before we record our final conclusion, we also note that the search team initiated search operation on AEZ Infratech Pvt. Ltd., and its associate Aeren Buildwell Pvt. Ltd., conducted search operation and concluded the search operation by drawing panchnama dated 18.08.2011 and assessment orders were also framed thereon u/s 153A r.w.s. 143(3) of the Act and these facts have not been controverted either by the Department or by the assessee in any manner which clearly reveals that actually the search was initiated, conducted and concluded on AEZ Infratech Pvt. Ltd. and Aerens Buildwell Pvt. Ltd. Per contra, the documentary evidence and copy of statement of Shri Kailash Jai Aeren along with warrant of authorization u/s 133A and copy of impounding order dated 18.08.2011 clearly reveals that simultaneously on the said dates there was a survey operation on the assessee which was also concluded on 18.08.2011 by preparing two impounding orders u/s 133A(3)(ia) of the Act on two different addresses of the assessee along with inventory of books and MA.Nos.110, 111 & 112/Del/2023 4 documents impounded during the search operation, copy of which is available at pages 372-375 and 369-370 of the assessee' paper book.” 5. In view of above, miscellaneous applications are allowed and paras 14 to 16 in the Tribunal order dated 23.02.2023 are hereby replaced with aforementioned rectified paras. 6. In the result, all three miscellaneous applications are allowed. Order pronounced in the open court on 18/09/2023 Sd/- Sd/- (SHAMIM YAHYA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18.09.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi