OSR LOGISTICS,DELHI vs. ASSISSTANT COMMISSIONER OF INCOME TAX, DELHI

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ITA 83/DEL/2026Status: DisposedITAT Delhi19 May 2026AY 2017-183 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal found no error in the CIT(A)'s decision to set aside the order to the assessing officer for fresh adjudication. This was done in light of amended provisions to Section 251 of the Income Tax Act.

What were the facts?

The assessee filed an appeal with a delay of 65 days, citing professional overload as the reason. The appeal was admitted after condonation of delay. The core issue was an addition made on account of cash deposits during the demonetization period.

What were the issues?

Whether the CIT(A) erred in setting aside the assessment order to the AO for fresh determination, considering the amended Section 251 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 154,Section 144,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

Hearing: 18.05.2026Pronounced: 18.05.2026

P a g e | 1 ITA No. 83/Del/2026 OSR Logistics (AY: 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI

BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.83/Del/2026 (Assessment Year: 2017-18)

OSR Logistics Vs. ACIT, Circle 45(1) 809, Ansal Classique Civic Centre, Minto Road, Tower, J Block Rajouri Delhi – 110002 Garden, New Delhi - 110027 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AACFO9075D Appellant .. Respondent

Appellant by : Sh. Tajinder Pal Singh, CA Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. (DR)

Date of Hearing 18.05.2026 Date of Pronouncement 18.05.2026 O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 18.11.2024 of the Ld. National Faceless Appeal Centre (in short ‘NFAC’) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld.

P a g e | 2 ITA No. 83/Del/2026 OSR Logistics (AY: 2017-18) FAA’ for short) DIN & Order No: ITBA/NFAC/S/250/2024- 25/1070426364(1) arising out of the assessment order dated 23.01.2020 u/s 154 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ACIT, Circle 45(1), Delhi for AY: 2017-18.

2.

At the time of hearing it was pointed out that there is a delay of 65 days in filing the appeal and ld. Counsel has pointed out that application for condonation of delay has been filed wherein reasons cited is that there was delay on the part of professional who was engaged to file the appeal and he was overloaded with other tax related matter, appeal filing was delayed. Considering the delay is not of substantial period the application is allowed and the appeal is admitted for hearing.

3.

Further on hearing both sides we find that issue involved is of addition on account of cash deposit in demonetization period and the assessment was completed u/s 144 of the Act. Ld. CIT(A) has set aside the order to the files of assessing officer for fresh determination of the issue, in the light of amended provisions to Section 251 by which proviso to section 251 (1) was inserted w.e.f 1.10.2024 by the Finance Act,2024.

P a g e | 3 ITA No. 83/Del/2026 OSR Logistics (AY: 2017-18) 4. Considering the factual aspects involved we find no error in the assumption of powers to set aside the issue for fresh adjudication by the assessing officer. The grounds thus have no substance, to that extent and the appeal is dismissed.

Order pronounced in the open court on 18.05.2026

Sd/- Sd/- (S Rifaur Rahman) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 19.05.2026 Rohit, Sr. PS

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