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TMI Blog2025 (2) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 passed by the Deputy Commissioner of Income Tax, Central Circle-31, New Delhi (in short 'the AO) under section 143(3) r.w.s. 153A of the Income Tax Act, 1961 (in short, 'the Act') pertains to Assessment Years 2020-21 and 2021-22 respectively. 2. Since, the issues are common and connected, hence, the appeals were heard together and are being consolidated and disposed of by this common order. 3. For the sake of reference, we are referring to grounds of appeal raised in ITA No.1331/Del/2024, for Assessment Year 2020-21, which reads as under:- "1. On the facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad both in the eye of law and on facts. 2. On the facts and circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case, learned CIT (A) has erred, both on facts and in law, in rejecting the contention of assessee that the proceedings initiated under section 153A against the appellant and the assessment framed under section 153A r.w.s 143(3) are in violation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. The purported approval u/s 153D of the Act is illegal, bad in law and also without any application of mind. 7. (i) On the facts and circumstances of the case, learned CIT(A) has erred both on facts and in law in confirming the addition of Rs. 11,04,580/- made by the AO on account of unaccounted brokerage income from E-Homes Infrastructure Private Limited. (ii) That t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d any brokerage or commission for any bookings made in Project Burg Noida, as all the bookings applications made through M/s. Jainco Limited. were cancelled due to lack of complete documents and default on payments. Further, assessee also submitted copies of cancellation letter (PB Page 27-43). The aforementioned evidences filed by the assessee was neither rebutted by AO or CIT(A). The Ld. AR argue that it is also relevant to mention that Ld.CIT(A) in his order at Para 12.2 has acknowledged the fact that the bookings made through M/s Jainco Ltd has been cancelled, however Ld.CIT(A) has observed that subsequent cancellation would not have impacted brokerage earned by assessee without being substantiated with material evidence and further, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad both in the eye of law and on facts. 2. On the facts and circumstances of the case, learned CIT (A) has erred, both on facts and in law, in confirming the action of the AO despite the fact that the assessment order passed under section 143(3) of the Act is null and void as the same has been passed in violation of CBDT Circular No.19/2019 requiring mandatory DIN in the body of the assessment order. 3. On the facts and circumstances of the case, learned CIT (A) has erred, both on facts and in law, in confirming the action of the AO ignoring the contention of the assessee that DIN No. mentioned in the separate intimation letter dated 11/04/2022 is also invalid as the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of alleged brokerage income. 13. The issue and facts in ITA No. 1332/Del/2024 are similar to the issue and facts of that ITA No. 1331/Del/2024 except allegation of receipt of brokerage charges from booking of properties from multiple agencies. 14. The AO issued notice u/s 142(1) of the Act dated 05.03.2022 (APB Pg. 18-21) alleged that assessee has earned brokerage Income of Rs. 81,47,510/- In response, the assessee has submitted confirmation from purchasers and copy of ledger accounts (APB Pg.22) to support its contention that assessee has not received brokerage income as alleged by AO and his allegations are based on surmises and conjecture. However the AO has made an addition of Rs. 63,75,010/- which was confirmed by the Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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