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

ITA 1237/MUM/2025

AI Insights

The case involves Marvellous Builders Pvt. Ltd., which appealed against the order of the Commissioner of Income-tax (Appeals) 50, Mumbai, concerning an assessment order passed under sections 147 and 144 of the Income-tax Act, 1961. The original assessment was made ex parte due to non-response from the assessee to notices under sections 148 and 142(1). The CIT(A) set aside the assessment and restored the matter to the AO for a de novo assessment, considering new submissions from the assessee. The primary contention in the appeal was the absence of the Document Identification Number (DIN) in the assessment order, claimed to render the order non est as per a circular from the Central Board of Direct Taxes and a jurisdictional High Court decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668718 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Other Referred Cases: Hexaware Technologies Limited vs. ACIT [WP 1778/2023; order dated 03.05.2024]
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: UMA SHANKAR PRASAD
• Assessee Lawyers: RUSHABH MEHTA
• Keywords: Set aside; Sale consideration of property below Jantri Value
• Section: 147; 148; 142(1)

Judgement Text

"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 ITA No. 1237/Mum/2025 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-registrar, Mumbai, it was noticed that there was difference in the stamp duty value vis-a-vis the sale considerations of various properties by the assessee in terms of section 50C/43CA/56(2)(x) of the Act. Besides, as per Individual Transaction Statement(ITS) with the department, the assessee had entered into various transactions aggregating to Rs 17.75 cr. There was no response to the notices issued by the AO u/s 148 and 142(1) of the Act leading to framing of ex parte assessment u/s 144 of the Act. In the subsequent appeal before the ld.CIT(A), the assessee made certain submissions which were not furnished and considered before the AO during assessment proceedings. Accordingly, the ld.CIT(A) set aside the P a g e | 3 ITA No. 1237/Mum/2025 A.Y. 2017-18 Marvellous Builders Pvt. Ltd. assessment order and restored the entire issue to the AO for making de novo assessment after considering the submissions of the assessee. 4. The assessee has filed the instant appeal only on the ground of DIN which according to him was not mentioned in the assessment order and as consequence it is claimed to be non est as per the ground of appeal. Before us, the ld.AR has repeated the grounds which was however, contested by the ld.CIT(DR). 5. We find that the entire assessment order has already been restored before the AO by the ld.CIT(A) for fresh assessment. Therefore, the issue of DIN is also restored to the AO for due consideration and after allowing adequate opportunity of hearing to the assessee following the principles of justice. 6. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 24 .06.2025. Sd/- Sd/- PAWAN SINGH PRABHASH SHANKAR (न्याययक सदस्य /JUDICIAL MEMBER) (लेखाकार सदस्य/ACCOUNTANT MEMBER) Place: म ुंबई/Mumbai ददनाुंक /Date 24.06.2025 Lubhna Shaikh / Steno P a g e | 4 ITA No. 1237/Mum/2025 A.Y. 2017-18 Marvellous Builders Pvt. Ltd. आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अयिकरण/ ITAT, Bench, Mumbai. "