JCIT(OSD), DELHI vs. URJAA METALICS PVT LTD EARLIER KNOWN AS ACCIL AUTO STEELS (P) LTD, DELHI

ITA 347/DEL/2024Status: DisposedITAT Delhi28 May 2025AY 2015-167 pages
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What did the Tribunal hold?

The Tribunal held that the assessment orders were passed beyond the statutory time limit prescribed under Section 153(3) of the Income Tax Act. Therefore, the orders were considered non-est in the eyes of law and liable to be quashed.

What were the facts?

The assessee argued that the assessment orders passed by the AO were barred by limitation as they were issued beyond the prescribed time limit. The ITAT's earlier order was served on the Revenue on March 28, 2019, making the AO's deadline December 31, 2019, but the assessment orders were passed on April 23, 2021.

What were the issues?

Whether the assessment orders passed by the Assessing Officer were barred by limitation as per Section 153(3) of the Income Tax Act, considering the date of service of the ITAT's earlier order.

Which sections of the Income-tax Act were involved?

Section 153,Section 153(3),Section 254,Section 143(3),Section 153A

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “F” BENCH, DELHI

Before: MS. MADHUMITA ROY & SHRI KHETTRA MOHAN ROY

For Appellant: Adv &, CA &, Ms. Uma Upadhyaya, CA
For Respondent: Ms. Monika Singh, CIT, DR
Hearing: 27.05.2025Pronounced: 28.05.2025

ITA Nos.3919 & 3920/Del/2023 & ITA Nos.346 & 347/Del/2024

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