आयकर अपीलीय अिधकरण िद(cid:671)ी पीठ “एफ”, िद(cid:671)ी

(cid:373)ी िवकास अव(cid:830)थी, (cid:586)ाियक सद(cid:735) एवं

मनीष अ(cid:356)वाल, लेखाकार सद(cid:735) के सम(cid:407)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.3622 और 8405 /िद(cid:671)ी/2019 (िन.व. 2014-15)

ITA Nos. 3622 & 8405 /DEL/2019 (A.Ys. 2014-15)

Aditya Sharma, C-134, Ground Floor, Defence Colony, New Delhi 110024 PAN: BALPS-1589-J ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, E-2, ARA Centre, Jhandewalan Extension, New Delhi 110055 ..... (cid:7079)ितवादी/Respondent आअसं.5199 /िद(cid:671)ी/2019 (िन.व. 2014-15) ITA No. 5199 /DEL/2019 (A.Ys. 2014-15) Assistant Commissioner of Income Tax, E-2, ARA Centre, Jhandewalan Extension, New Delhi 110055 ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Aditya Sharma, C-134, Ground Floor, Defence Colony, New Delhi 110024 PAN: BALPS-1589-J ..... (cid:7079)ितवादी/Respondent Assessee by : S/Shri Ajay Wadwa, Shivam Garg & Harsh Raghav, &

Ms. Ragini Handa Advocates Department by : Ms. Monika Singh, CIT-DR सुनवाई क(cid:7409) ितिथ/ Date of hearing : 15/07/2025 घोषणा क(cid:7409) ितिथ/ Date of pronouncement : : 26/09/2025 आदशे /ORDER PER VIKAS AWASTHY, JM:

These cross appeals by the assessee and Revenue are directed against the order of Commissioner of Income Tax (Appeals)-27 (hereinafter referred to as ‘the CIT(A)’) for AY 2014-15 decided on 26.03.2025.

ITA No. 3622/Del/2019 & 5199/Del/2019 for AY 2014-15

2. A search and seizure action u/s. 132 of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’) was conducted in the group of Moin Akhtar Qureshi. The assessee was also covered in the search. The AO vide assessment order dated 23.01.2017 passed u/s. 143(3) r.w.s. 147 of the Act assessee total taxable income of the assessee at Rs.11,50,87,204/- as against declared income of Rs.2,25,46,380/-. At First Appellate stage, the assessee got part relief. Against the additions confirmed by the CIT(A), the assessee filed appeal before the Tribunal. The Revenue is also in appeal before the Tribunal assailing findings of the CIT(A) where additions have been deleted

3. The assessee has raised an additional ground of appeal challenging validity of assessment order dated 23.12.2017 as the same has been passed without proper approval u/s. 153D of the Income Tax Act,1961(hereinafter referred to as ‘the Act’). The relevant additional ground of appeal raised by assessee vide application dated 25.02.2025 is reproduced here in below:-

“iii. That in view of the facts and circumstances of the case and in law, the approval under section 153D of the Act is mechanical, without any application of mind, without perusing the records of the case and has been passed in a haste therefore the assessment order dated 23.12.2017 passed by the Ld. AO under section 153A is void-ab-inito, jurisdictionally flawed, and deserved to be quashed.”

4. Ms. Monika Singh, representing the department strongly opposed the additional grounds raised by the assessee at this belated stage. She submitted that the assessee never raised any objection before the Assessing Officer (AO) or the CIT(A) alleging mechanical approval u/s. 153D of the Act.

5. Submissions made by rival sides on the admission of additional ground of appeal heard. The additional ground raised by the assessee is a jurisdictional issue which goes to the root of validity of assessment order. It is no more res integra that the legal ground can be raised at any stage of the proceedings/appellant proceedings. The Hon’ble Apex Court in the case of NTPC Ltd. vs. CIT, 229 ITR 383 has held that the Tribunal is required to consider question of law arising from the facts which are on record in the assessment proceedings. In the present case no fresh evidences are required to be adduced for deciding the legal ground raised by the assessee. The relevant material is already available on record to adjudicate t