EVERSUB INDIA PRIVATE LTD. (FORMELY AS ' SUBWAY SYSTEMS INDIA PRIVATE LTD. ,HARYANA vs. DCIT CIRCLE 22(2), DELHI

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ITA 548/DEL/2022Status: DisposedITAT Delhi28 January 2026AY 2017-18Bench: 1 ITA Nos. 548 & 782/Del/2022 Eversub India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 548/DEL/2022 (A.Y. 2017-18) ITA No. 782/DEL/2022 (A.Y. 2018-19) Eversub India Private Limited Vs Deputy Commissioner of (Formerly as ‘Subway Systems Income Tax, India Private Limited) Circle- 22(2), Delhi Unit No. 20-24, 3rd Floor, MG Road, Sector 28, Gurgaon, HaryanaPA1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment orders were barred by limitation as per Section 153 read with Section 144C of the Act, quashing the impugned orders. Liberty was granted to revive the appeal if the Supreme Court's decision necessitates modification.

What were the facts?

The assessee challenged the final assessment orders as time-barred, arguing they were passed beyond the limitation period prescribed under Section 153 read with Section 144C of the Income Tax Act. The revenue sought to defer adjudication due to a pending Supreme Court case on a similar issue.

What were the issues?

Whether the final assessment orders were passed beyond the statutory limitation period prescribed under the Income Tax Act, considering the interplay between Sections 144C and 153.

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

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

Hearing: 22/01/2026Pronounced: 28/01/2026
12.

Since above issue of Limitation is pending adjudication before the Hon'ble Supreme Court in case of Shelf Drilling Ron Tappmeyer Ltd. (supra) and to be reached finality by the Larger Bench of the Hon'ble Supreme Court, we grant liberty to the parties to get the present Appeal revived for adjudication of the other issues on merits if the decision of the Hon'ble Supreme Court on this issue necessitates modification of this order. Accordingly, we dispose-off the captioned appeal on the limited legal issue of limitation with liberty as mentioned above to the parties and keep open other issues raised by the Assessee on merits, subject to the outcome of the Judgment of the larger bench of the Hon’ble Supreme Court in the case of Shelf Drilling Ron Tappmeyer Ltd. (supra).

13.

In the result, appeals of the Assessee are allowed.

Order pronounced in the open court on 28th January, 2026

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