AI Structured Summary
Not yet generated for this judgment
Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Revenue against the order dated 08.01.2025 of the Ld. CIT(A)-30 (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN :ITBA/APL/M/250/2024- 25/1071987178(1) arising out of the order dated 30.12.2022 u/s 143(3)of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the DCIT, CC-31, New Delhi for AY: 2021-22.
At the time of hearing it came up that although the ld. DR has relied the ground as raised before us but was not able to cite any proposition of law to the contrary as relied by ld. CIT(A) of Hon’ble Supreme Court of India in the case of Jasjit Singh (2023) SCC Online SC 1265 and Hon’ble Delhi High Court in the case of Ojjus Medicare Pvt. Ltd. (2024) 161 taxmann.com 160 (Delhi).
On going through the impugned order and admitted fact we find that assessee has raised ground before Ld. First Appellate Authority that assessment order for impugned assessment year should have been passed u/s 153C of the Act since year under consideration falls within the block period of six assessment years from the date of recording satisfaction which happened to be 04.10.2022 by the AO of the assessee. The proposition of law settled by Hon’ble Supreme Court in Jasjit Singh (supra) and Hon’ble Delhi High Court in Ojjus Medicare Pvt. Ltd. (supra) have been relied wherein it is held that the date for accounting six preceding assessment years for the purpose of making assessment u/s 153Cof the Act in the case of person other than searched person shall be the date of handing over the seized document/date or recording satisfaction by the AO of other person. In the case of assessee the date of recording satisfaction by the AO of assessee is 04.10.2022. Therefore, six preceding assessment year for the purpose of making assessment u/s 153C will be counted from 04.10.2022 and the six preceding years will cover AY: 2017-18 to AY: 2022-23 and this appeal being pertaining to AY: 2021-22, falls within the block of six preceding assessment years and assessment thus, completed u/s 143(3) of the Act gets vitiates.
We find no substance in the ground and appeal of department is dismissed.