ORDER

PER PRADIP KUMAR KEDIA, AM :

The captioned appeal has been filed by the assessee against the first appellate order of the Ld. Commissioner of Income Tax (Appeals) – 24, New Delhi (‘CIT(A)’ in short) dated 21.03.2023 arising from the assessment order dated 13.05.2021 passed by the Assessing Officer (AO) under Section 153A r.w.s 143(3) of the Income Tax Act, 1961 (the Act) concerning Assessment Year 2018-19.

2. As per the grounds of appeal, the assessee has raised legal ground towards assumption of jurisdiction under section 153A of the Income Tax Act, 1961. The ITA no. 1437/Del/2023 assessee has also challenged the addition of Rs.25,00,000/- under section 69C r.w.s 115BBE of the Act on merits.

3. Before the Tribunal, the assessee has moved an application for admission of additional ground under Rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963 vide letter dated 21.12.2023, which reads as under:

“That the approval u/s 153D of the Act is null, void and without jurisdiction as the same is in violation of CBDT Circular No.19/2019 requiring DIN therefore order of assessment dated 13.05.2021 u/s 153A of the Act read with section 143(3) of the Act deserve to be quashed as such.”

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