AGMA POLYMERS PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, NEW DELHI

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ITA 1039/DEL/2026Status: DisposedITAT Delhi25 September 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that a coordinate bench had restored a similar matter to the CIT(A) for fresh adjudication. In the interest of justice and to avoid contradictory findings, the Tribunal decided to follow the same course of action.

What were the facts?

The assessee filed appeals against orders passed under section 153C of the Income-tax Act. A key issue raised was the validity of these proceedings due to a lack of a proper satisfaction note from the Assessing Officer.

What were the issues?

The primary issue was the validity of proceedings under Section 153C due to the absence of a proper satisfaction note by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER: These assessee’s twin appeals ITA Nos. 1038 & 1039/Del/2026 for assessment years 2015-16 & 2016-17, arise against the Commissioner of Income Tax (Appeals)-25 [in short, the “CIT(A)”], Delhi’s as many orders, both dated 12.11.2025 having DINs and orders no. ITBA/APL/M/250/2025-

ITA 1038 & 1039/DEL/2026 AGMA POLYMERS PRIVATE LIMITED

26/10822534379(1) & 1082534759, involving proceedings under section 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused. 2. It transpires during the course of hearing that the assessee’s instant twin appeals raise the first and foremost identical issue of validity of the impugned section 153C proceedings in its case for want of a proper satisfaction note by the learned Assessing Officer(s) concerned. That being the case, we notice from the assessee’s paper-book running into 39 pages that it had sought for the jurisdictional Assessing Officer’s satisfaction note under the provisions of the Right to Information Act, 2005 on 16.06.2006 which is yet to yield any positive result. This is further coupled with the fact that the tribunal’s learned coordinate bench in its appeal ITA No.4040/Del/2025 in succeeding assessment year 2017-18, appears to have restored the matter back to the CIT(A) for his afresh appropriate adjudication.

3.

This being the clinching factual position, we are of the considered view in the larger interest of justice, that the assessee’s instant twin appeals also deserve to follow the suit so as to avoid any mutual contradictory findings in all these assessment years involving identical factual backdrop. Needful may be done within three effective opportunities of hearing keeping in mind that the assessment years herein 2015-16 and 2016-17 (supra).

All other remaining pleadings between the parties are kept open at this stage.

ITA 1038 & 1039/DEL/2026 AGMA POLYMERS PRIVATE LIMITED

4.

These assessee’s twin appeals ITA Nos. 1038 & 1039/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.

Order pronounced in the open court on 25th September, 2026

Sd/- Sd/- SANJAY AWASTHI SATBEER SINGH GODARA ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi Dated: 25th September, 2026 RK/- Copy to: AGMA POLYMERS PRIVATE ASSISTANT COMMISSIONER OF LIMITED INCOME TAX CENTRAL CIRCLE 28 KH NO. 31/19, LEFT PORTION, GROUND FLOOR, NEAR TIVOLI NCC DIT(S) JHANDEWALA EXT, GARDEN, VILLAGE ZINDPUR, JHANDEWALA EXT, NARELA, DELHI-110036, NEW DELHI- JHANDEWALA EXT, NEW DELHI, 110036, DELHI NEW DELHI, DELHI, 110055 NEW DELHI-110055, DELHI

2 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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