DCIT, CENTRAL CIRCLE 32, DELHI vs. M/S INDO GREENFUEL PVT. LTD. , DELHI

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ITA 77/DEL/2026Status: DisposedITAT Delhi22 May 2026AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) held that the notice issued under Section 153C was beyond the ten assessment year period prescribed by law, following a Delhi High Court judgment. Therefore, the assessment order was annulled.

What were the facts?

The assessee's assessment order for AY 2010-11 was passed under Section 153C of the Income Tax Act. The assessee appealed to the CIT(A), who quashed the assessment order.

What were the issues?

Whether the notice issued under Section 153C was within the prescribed time limit of ten assessment years, 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 S RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

For Appellant: Adv. Sh. Deepesh Garg, Adv
For Respondent: Ms. Pooja Swaroop, CIT (DR)
Hearing: 18.05.2026Pronounced: 22.05.2026

P a g e | 1 ITA No.77/Del/2026 Indo Greenfuel Pvt. Ltd. (AY: 2010-11) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI

BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.77/Del/2026 (Assessment Year: 2010-11)

DCIT, Central Circle-32 Vs. M/s Indo Greenfuel Pvt. Room No. 359, 3rd Floor, Ltd., 241, Okhla Industrial E2, ARA Centre, Estate, Phase III Jhandewalan Extension, New Delhi – 110020 New Delhi – 110055 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCI7735A Appellant .. Respondent

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

Date of Hearing 18.05.2026 Date of Pronouncement 22.05.2026

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.77/Del/2026 Indo Greenfuel Pvt. Ltd. (AY: 2010-11) short) in DIN No : ITBA/APL/M/250/2025-26/1081257996(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: 2010-11.

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 12.1 & 12.2 we observe that following factual and legal aspects have been considered:

“12.1 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 2010-11, wouldfall beyond the ambit of ten AYs' as provided under section 153C read with section 153A, and hence the impugned

P a g e | 3 ITA No.77/Del/2026 Indo Greenfuel Pvt. Ltd. (AY: 2010-11) 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. 12.2 As it is held that the Assessing Officer did not have the jurisdiction to assess the appellant's case for the AY. 2010-11, therefore, all the other grounds raised by the appellant are rendered 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 has relied the grounds of appeal and assessment order. The conclusions settled by ld. CIT(A) need no interference. We find no substance in the grounds of department. Thus, the appeal is dismissed.

Order pronounced in the open court on 22.05.2026

Sd/- Sd/- (S.Rifaur Rahman) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 22.05.2026 Rohit, Sr. PS

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