DCIT, DELHI vs. NOIDA TOLL BRIDGE COMPANY LIMITED, DELHI

ITA 6176/DEL/2025Status: DisposedITAT Delhi13 March 2026AY 2017-18Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal upheld the Ld. CIT(A)'s decision to delete both additions, confirming that no right to receive alleged designated returns accrued to the assessee and that the revenue subsidy issue was also correctly decided in the assessee's favor. The tribunal relied on its own earlier decisions in the assessee's case for previous assessment years.

What were the facts?

The assessee, Noida Toll Bridge Company Ltd., operating the DND Flyway, faced additions by the AO totaling Rs. 602.21 crores for designated returns and Rs. 113.81 crores for revenue subsidy. The Ld. CIT(A) subsequently deleted these additions, prompting the Revenue to file appeals before the tribunal.

What were the issues?

Whether the CIT(A) erred in deleting additions made by the AO on account of recoverable designated returns and revenue subsidy.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 115JB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’ NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN

Hearing: 11.03.2026Pronounced: 13.03.2026

PER MAHAVIR SINGH, VP:

These 03 appeals by the Revenue are arising out of the respective orders of the Ld. NFAC, Delhi pertaining to assessment years 2016-17 to 2018-19. Since common

issues have been involved in all these appeals, except the difference in figures of additions, hence, all the appeals were heard together and disposed of by this common

order for the sake of convenience, by dealing with ITA No. 6175/Del/2025 (AY

2016-17), being lead case, wherein, following grounds have been raised by the Revenue:-

1.

Whether on the facts and circumstances of the case the Ld. CIT(A) has erred in deleting the addition of Rs. 602,21,48,736/- made by the AO on account of recov

The order continues below.

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