DCIT CENTRAL CIRCLE 32 DELHI, DELHI vs. INDO GREENFUEL PRIVATE LIMITED, DELHI

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ITA 48/DEL/2026Status: DisposedITAT Delhi26 May 2026AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 153C for AY 2011-12 was beyond the ten-year period prescribed by law. Consequently, the assessment order passed pursuant to this notice was annulled.

What were the facts?

The assessee's appeal was against an assessment order passed under Section 153C of the Income Tax Act for AY 2011-12. The CIT(A) had quashed the assessment order based on a High Court decision regarding the ten-year period for issuing notices.

What were the issues?

Whether the notice issued under Section 153C for AY 2011-12 was within the ten-year period stipulated by law, considering the relevant High Court judgment.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGANESH & SHRI ANUBHAV SHARMA

For Respondent: Ms. Pooja Swaroop, CIT (DR)
Hearing: 14.05.2026Pronounced: 26.05.2026

P a g e | 1 ITA No.48/Del/2026 Indo Greenfuel Pvt. Ltd. (AY: 2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI

BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.48/Del/2026 (Assessment Year: 2011-12)

DCIT, Central Circle-32 Vs. Indo Greenfuel Pvt. Ltd. Room No. 359, 3rd Floor, 241, Okhla Industrial E2 ARA Centre, Estate Phase III Jhandewalan Extension, New Delhi – 110055 New Delhi – 110055 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCI7735A Appellant .. Respondent

Appellant by : Sh. Somil Aggarwal, Adv. Respondent by : Ms. Pooja Swaroop, CIT (DR)

Date of Hearing 14.05.2026 Date of Pronouncement 26.05.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 27.09.2025 of the Ld. Principal Commissioner of Income Tax (Appeals)-25 (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for

P a g e | 2 ITA No.48/Del/2026 Indo Greenfuel Pvt. Ltd. (AY: 2011-12) short) in DIN No : ITBA/APL/M/250/2025-26/1081258075(1)arising out of the assessment order dated 30.03.2024 u/s 153C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ACIT, Circle-32, New Delhi for AY: 2011-12.

2.

On hearing both sides we find that ld. DR has basically relied the ground by which department has challenged the impugned order of ld. CIT(A) wherein after taking into consideration the decision of Hon’ble Delhi High Court in the case of Pr.CIT, Central -1 Vs. Ojjus Medicare Pvt. Ltd. [2024 SCC Online Del 2439] the ld. CIT(A) has quashed the assessment order.

3.

On going through relevant part of the impugned order and para 12.2 we observe that following factual and legal aspects have been considered:

“12.2 As discussed in aforesaid paras, the judgement of the Hon'ble High Court in the matter has already now been delivered on 03.04.2024. Accordingly, on the aforesaid facts in the instant case of the appellant, following the judgement of the Hon'ble jurisdictional High Court, it is held that the period of ten AYs' would commence being counted w.e.f the AY 2023-24, which, by backward counting, would terminate in AY 2014-15. Accordingly, respectfully following the aforesaid judgment of the jurisdictional High Court in the case of Ojjus Medicare (P.) Ltd (supra) in which the appellant's case for the impugned year under consideration is also tagged and forms part of List II as mentioned in the order, it is held that the notice issued u/s 153C of the Act on 28.09.2022 for the instant assessment year, AY 2011-12, would fall beyond the ambit of ten AYs' as provided under section 153C read with section 153A, and hence the impugned assessment order dated 30.03.2024 passed u/s 153C of the Act for the year in pursuance of such notice would not survive, having no legs to stand, and is thus annulled, being beyond the period of 10 years.

P a g e | 3 ITA No.48/Del/2026 Indo Greenfuel Pvt. Ltd. (AY: 2011-12)

12.3 As it is held that the Assessing Officer did not have the jurisdiction to assess the appellant's case for the A.Y 2011-12, therefore, all the other grounds raised by the appellant arerendered academic in nature, and hence not required to be adjudicated upon. There is hence no adjudication on merits in this case.”

4.

In the light of aforesaid circumstances as the ld. DR was unable to cite any proposition of law or fact to counter the conclusions settled by ld. CIT(A), we find no substance in the grounds of department thus the appeal is dismissed.

Order pronounced in the open court on 26.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 26.05.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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