IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12 to 2017-18]

Sanjay Jain, vs DCIT, Bhadada Bagh, Central Circle-7, Gulabpura Rural, Bhilwara, New Delhi Rajasthan-311021. PAN-AEEPJ5689J APPELLANT RESPONDENT Appellant by Shri Sanjay Agarwal, CA &

Shri Sumaksh Mahajan, CA Respondent by Shri Mahesh Kumar, CIT Date of Hearing 01.07.2025 Date of Pronouncement 25.07.2025 ORDER PER MANISH AGARWAL, AM :

The captioned appeals are filed by the assessee against the respective orders passed by Ld. Commissioner of Income Tax(Appeals)-24, New Delhi [“Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the respective assessment orders pertaining to Assessment Years 2011-12 to

2017-18 respectively which is tabulated as under:-

Sl. ITA No. Assessment CIT(A)’s AO’s order Assessment No. Years order dated dated Order passed u/s

1. 1378/Del/2024 2011-12 30.01.2024 24.12.2019 153A r.w.s 144 2. 1379/Del/2024 2012-13 30.01.2024 24.12.2019 153A r.w.s 144 3. 1380/Del/2024 2013-14 30.01.2024 24.12.2019 153A r.w.s 144 4. 1381/Del/2024 2014-15 30.01.2024 24.12.2019 153A r.w.s 144 5. 1382/Del/2024 2015-16 30.01.2024 24.12.2019 153A r.w.s 144

6. 1383/Del/2024 2016-17 30.01.2024 24.12.2019 153A r.w.s 144

7. 1384/Del/2024 2017-18 30.01.2024 24.12.2019 144

2. At the time of hearing, it was stated that the issues involved in all captioned appeals filed by the assessee, for Assessment Years 2011-12 to 2017-18 are common, interlinked and arising from the search action on the assessee. Hence, all these cases have been heard together and accordingly, adjudicated by this common order.

3. First we take appeal of the assessee in ITA No.1378/Del/2024 [Assessment Year 2011-12].

ITA No.1378/Del/2024 [Assessment Year 2011-12]

4. Brief facts of the case are that the assessee filed his return of income u/s 139 of the Act on 30.12.2011, declaring total income of INR 2,44,620/-. The return was processed u/s 143(1) of the Act on 09.03.2012 at INR 2,44,620/-. A search and seizure action u/s 132 of the Act was carried out in AMQ Group of cases on 27.02.2017 and at the residential premises of the assessee was searched on 28.02.2017. As a consequence, notice u/s 153A of the Act was issued on 27.11.2017 and duly served by Speed Post to the assessee. In response one Shri Hardik Choudhary, CA appeared on behalf of the assessee and filed a letter dated 04.10.2018 enclosing copy of acknowledgement of original return filed by the assessee on 27.02.2014. However, since no power of attorney was filed by Shri Hardik Choudhary, no cognizance of the return filed by him was taken and notices were issued to the assessee but remained non- complies. The AO in para 5 of the order observed that FT & TR reference was made to the Competent authority of Hongkong on 04.12.2018 requesting for supply of information related to assessee and accordingly the limitation was extended for one year i.e. upto 31.12.2019. Thereafter the assessment was completed by making additions /disallowances of INR 1,60,000/- in the order passed u/s 153A r.w.s. 144 of the Act dt. 24.12.2019. Against this order of AO, an appeal was preferred before ld. CIT(A) who vide impugned order dt. 31.01.2024 dismissed the appeal of the assessee.

5. Aggrieved by the said order, assessee filed the present appeal before the tribunal wherein the following grounds of appeal are taken by the assessee:-

1. That the Ld. Commissioner of Income Tax (Appeals) has erred in law while upholding the assessment framed by the Ld. AO u/s 153A r.w.s. 144 of the Income Tax Act, 1961 on 24.12.2019 for search conducted us 132 of the Act on 28.02.2017 on the basis of FT&TR reference to Hongkong on 04.12.2018 for seeking information as the reference in bad in law. As such, the assessment order is passed beyond the period of limitation as prescribed under section 153B of the Act.

Therefore, the assessment may please be quash