LS CABLE INDIA PVT. LTD.,HARYANA vs. ACIT, NEW DELHI

ITA 1961/DEL/2017Status: DisposedITAT Delhi29 January 2026AY 2012-13Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal admitted the additional ground of appeal, holding that the assessment orders were passed beyond the time frame prescribed under Section 153 read with Section 144C of the Act. Consequently, the impugned final assessment orders were quashed.

What were the facts?

The assessee filed appeals challenging the final assessment orders, raising an additional ground that the orders were time-barred. The assessee argued that the assessment orders were passed beyond the time frame prescribed under Section 153 of the Income Tax Act.

What were the issues?

Whether the final assessment orders passed by the Assessing Officer were barred by limitation as per Section 153 of the Income Tax Act, especially in the context of directions issued by the Dispute Resolution Panel.

Which sections of the Income-tax Act were involved?

Section 153,Section 144C,Section 143(3)

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Income Tax Appellate Tribunal, DELHI “H” BENCH: NEW DELHI

Before: SHRI YOGESH KUMAR U.S & SHRI MANISH AGARWAL

For Appellant: Mr. Kashish Gupta, CA
For Respondent: Shri S.K. Jadhav, CIT-DR
Hearing: 21.01.2026Pronounced: 29.01.2026

PER MANISH AGARWAL, AM: Both captioned appeals are filed by the Assessee against the separate final orders dated 24.01.2017 (For AY 2012-13) & dated 30.05.2017 (for AY 2013-14) passed u/s 144C r.w.s. 143(3) of the Income Tax Act, 1961 (‘the Act”) arising out of the directions issued by the ld. Dispute Resolution Panel - 1, New Delhi ("ld. DRP") dated 22.12.2016 for Assessment Year 2012-13 and dt. 12.04.2017 for AY 2013-14. 2. During the course of hearing, assessee vide letters dated 04.07.2023 raised additional ground of appeal for both the years alongwith separate prayers made under Rule 11 of the Income Tax Appellate Tribu

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