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Judgment
PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
These assessee's and Revenue's cross appeals ITA No.3501/Del/2025 and ITA No.4196/Del/2025 for assessment years 2020-21, are directed against the Commissioner of Income Tax (Appeals) [in short, the "CIT(A)"], New Delhi-25's common order dated 28.03.2025 having DIN & Document No. ITBA/APL/M/250/2024-25/1075173764(1) involving proceedings under section 153 r.w.s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').
Hear both the parties. Case files perused.
It transpires at the outset that the assessee/appellant herein in ITA No.3501/Del/2025 seeks to press his first and foremost legal ground challenging validity of the assessment itself framed on 31.03.2022 u/s 153A r.w.s. 143(3) of the Act which stands upheld in the lower appellate discussion. This is for the precise reason that the assessee refers to section 153A(1)(a) and (b) r.w.s. proviso(es) thereto given the fact that the learned departmental authorities had carried out the search in question on 27.02.2020; and, therefore, the assessment for AY 2020-21 i.e. the search year, could have been framed under “normal” provisions only that that u/s 153A of the Act. Learned CIT-DR, on the other hand invites our attention to the assessment discussion at page -1 in para-1 that the departmental authorities had in fact issued/executed a yet another warrant of authorization under section 132 in assessee’s case on 01.10.2020 which made him assessable under section 153A of the Act.
It is in this factual backdrop that the assessee side has invited our attention to the Assessing Officer’s remand report dated 24.04.2024 filed before the CIT(A) at pages 217 to 218 of the paper book that the search in question took place on 27.02.2020 only. Meaning thereby there is no even iota of discussion in support of alleged warrant of authorization/search dated 01.10.2020 (supra). We are of the considered view that once the assessing authority itself has filed a supporting remand report in the assessee’s case, the same very much clinching outcome against the department being binding in nature going by B. Jayalakshmi v/s ACIT (2018) 96 taxmann.com 486(Mad.) Commissioner of Income Tax v. D. M. Purnesh (2020) 426 ITR 169 (Karn). We accordingly are of the considered view that learned assessing officer’s impugned assessment framed in the assessee’s case on 31.03.2022 u/s 153A of the Act is very much a non-est one in the eyes of law which is hereby quashed in very terms. Ordered accordingly. All other remaining pleadings between the parties on merits stands rendered academic.
This assessee’s appeal ITA No.3501/Del/2025 is allowed and the Revenue’s cross appeal ITA No.4196/Del/2025 is dismissed. A copy of this common order be placed in its respective case files.