IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI.

BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER (Assessment Year: 2020-21)

Amolak Singh Bhatia, vs. DCIT, Central Circle 08, Narayan Niwas Punjabi Colony, New Delhi.

Main Road Dayalband, Bilaspur – 495 001 (Chhattisgarh).

(PAN : AIZPB9572H)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Ajay Wadhwa, Advocate Shri Shivam Garg, Advocate Shri Mihir Kaushik, Advocate REVENUE BY : Ms. Amisha S. Gupt, CIT DR Date of Hearing : 25.11.2026 Date of Order : 28.01.2026

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)-25, New Delhi [“Ld. CIT (A)”, for short] dated 28.03.2025 for the Assessment Year 2013-14.

2. Brief facts of the case are, a search was initiated under section 132 of the Income-tax Act, 1961 (for short ‘the Act’) on 27.02.2020 on Bhatia Group including the assessee, whose premises were also covered in the search. As per the assessment order, the last warrant was executed on the assessee on 21.11.2020. The case of the assessee was transferred from Central Circle Bilaspur to Central Circle-8, Delhi vide order dated 20.01.2021 passed u/s 127 of the Act. Assessee is an individual, who filed his return of income u/s 139 for AY 2020-21 on 17.03.2021 declaring an income of Rs.26,21,330/-. Notice u/s 153A was issued on 07.09.2021 against which the assessee filed his return on 24.01.2022 declaring the income of Rs.26,12,330/-. Notice u/s 143(2) was issued on 02.02.2022. Assessment order dated 31.03.2022 was passed under section 153A r.w.s 143(3).

3. Aggrieved assessee preferred an appeal before the ld. CIT (A) and filed grounds of appeal as well as written submissions and the ld. CIT(A) vide order dated 28.03.2025 affirmed the order of the Assessing Officer.

4. Against the aforesaid order, the assessee filed appeal before us raising following grounds of appeal :-

“1. The appeal emanates from the impugned order dated 28.03.2025 passed the Ld. Commissioner of Income Tax (Appeals)-25 New Delhi ['Ld. CIT(A)-25'] dismissing the appeal filed by the Appellant under Section 246 of the Act against the Assessment Order of the Ld. Assessing Officer, Central Circle-8 ("Ld. AO").

Re: Assessment Order passed without jurisdiction - invalid

2. Because the Ld. CIT(A) ought to have considered that the assessment proceedings undertaken under Section 153A for the Assessment Year (AY 2020-21) in question which was the search year and the Assessment Order consequently passed is without jurisdiction and hence, invalid.

3. Because the Ld. CIT(A) ought to have considered that the Ld. A.O. had admitted in the remand report that the Ld. A.O. failed to issue notice under Section 143(2) for the concerned Assessment Year and therefore, a notice under Section 153A was issued which is bad in law for the search yea;. The search was undertaken in the case of Appellant on 27.02.2020 i.e. FY 2019-20 and AY 2020-21. As per Section 153A of the Act, notice under Section 153A of the Act can only be issued with respect to six assessment years immediately preceding the assessment year relevant to the preceding year in which search is conducted or ten year(s) as the case may.

Re: Assessment Order passed is barred by limitation and hence, invalid

4. Because the Ld. CIT(A) ought to have considered that though the Assessment Order bears date of 31.03.2022 but the same was emailed to the Appellant only on 01.04.2022. It is a settled position that service after the limitation date renders the assessment non-est. Furthermore, generation of DIN on 06.04.2022 and a belated intimation of the same on 21.04.2022 further corroborates delay pertaining to issuance/service.

Re: Assessment Order was non est as it was issued without mentioning DIN on the body of the Assessment Order and was informed via separate intimation letter.

5. Because the Ld. CIT(A) has erred in law on the facts of the case in confir