ATHENA HISAR SOLAR POWER PRIVATE LIMITED,NEW DELHI vs. DCIT ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

ITA 5372/DEL/2024Status: DisposedITAT Delhi27 January 2026Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the final assessment order was barred by limitation as per Section 153 read with Section 144C of the Act. The impugned order was quashed.

What were the facts?

The assessee challenged the final assessment order, contending it was time-barred. The issue revolved around the interplay of Section 144C and Section 153 of the Income Tax Act, with a pending Supreme Court case on a similar matter.

What were the issues?

Whether the final assessment order was passed beyond the prescribed time limit under Section 153 of the Income Tax Act, considering the provisions of Section 144C.

Which sections of the Income-tax Act were involved?

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

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

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

For Appellant: Shri Salil Kapoor Adv. And Ms. Ananya Kapoor, Adv
For Respondent: Shri S.K. Jadhav, CIT DR
Hearing: 19.01.2026Pronounced: 27.01.2026

PER MANISH AGARWAL, AM : The captioned appeal is filed by the Assessee challenging the Final Assessment Order passed u/s 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 [“the Act”] dated 26.09.2024 pertaining to the Assessment Year 2021-22. 2. The Assessee raised Ground No. 2 contending that the Final Assessment order dated 26.09.2024 passed by the A.O. is time barred by limitation and is bad in law, as it has been passed beyond the time frame prescribed under section 153(1) read with section 153(4) of the Income Tax Act, 1961 ('Act' for short). The Ld. Assessee's Representative relying on the ratio laid down

The order continues below.

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