ACIT, CENTRAL CIRCLE-17, NEW DELHI vs. METENARE GLOBAL LTD, NEW DELHI

ITA 5809/DEL/2017Status: DisposedITAT Delhi29 May 2025AY 2012-13Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessments were not time-barred, as the information received from UAE authorities was within the permissible period. The Tribunal also directed the CIT(A) to adjudicate the remaining issues on merits.

What were the facts?

The appeals concerned assessments framed under Section 153A following a search action. A key issue was whether the assessments were time-barred due to the timing of international information requests.

What were the issues?

Whether the assessments framed under Section 153A were time-barred due to the timing of international information exchange and whether the CIT(A) correctly quashed the assessment on limitation grounds.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153B

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Cases cited in this judgment(2)Show list

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Heard together (7 matters)

ITA No. 5245/Del/2018
ITA No. 5246/Del/2018
ITA No. 8055/Del/2018
ITA No. 5811/Del/2017
ITA No. 5812/Del/2017
ITA No. 5809/Del/2017
ITA No. 5810/Del/2017

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5245/Del/2018: Asstt. Year : 2010-11 ITA No. 5246/Del/2018 : Asstt. Year : 2011-12 ITA No. 8055/Del/2018 : Asstt. Year : 2012-13 F-73, Preet Vihar, Central Circle-17, New Delhi-110092 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAATA4455B ITA No. 5811/Del/2017: Asstt. Year : 2013-14 ITA No. 5812/Del/2017 : Asstt. Year : 2014-15 1st Floor, B-18, Model Town Road, Central Circle-17, New Delhi Jalandhar, Punjab-144005 (APPELLANT) (RESPONDENT) PAN No. AAATA4455B ITA No. 5809/Del/2017: Asstt. Year : 2012-13 ITA No. 5810/Del/2017 : Asstt. Year : 2013-14 ACIT, Vs M/s Metenere Global Ltd., Central Circle-17, 138-139, Ghazipur, New Delhi Delhi-110096 (APPELLANT) (RESPONDENT) PAN No. AAACG0722E Assessee by : Sh. Pradip Dinodia, Adv. & Sh. R. K. Kapoor, CA Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 20.05.2025 Date of Pronouncement: 29.05.2025 ITA Nos. 5245, 5246 & 8055/Del/2018 Amar Devi Family Welfare Trust ITA Nos. 5809 & 5810/De

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