DSC ENGINEERING PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-14, DELHI

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ITA 5802/DEL/2024Status: DisposedITAT Delhi21 January 2026AY 2015-16Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) correctly rejected the assessee's contention to claim a loss of Rs.36,70,342/- resulting in an alleged refund. The grounds of appeal were found to have no substance.

What were the facts?

The appeal by the assessee is against the order dated 22.10.2024 of the CIT(A)-26, New Delhi. The dispute concerns the denial of refund of Rs. 11,60,000/-. The Assessing Officer had reduced the tax credit while computing tax, and the CIT(A) sustained the addition.

What were the issues?

Whether the assessee's claim of loss and resultant refund was allowable in proceedings u/s 147 if the return was not filed within the prescribed due date as per Section 139(1) and if there was no non-compliance of Section 80.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 139(1),Section 80

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Hearing: 08.01.2026Pronounced: 21.01.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the Assessee against the order dated 22.10.20224 of the Ld. CIT(A)-26, New Delhi (hereinafter referred as Ld.

P a g e | DSC Engineering Pvt. Ltd. (AY: 2015-16) First Appellate Authority or in short Ld. ‘FAA’) in DIN No :

ITBA/APL/M/250/2024-25/25/1069870333(1) arising out of the order dated 30.03.2022 passed u/s 147 r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the DCIT, Central Circle 14 for AY:

2015-16.

2.

None appeared at the time of hearing and record shows notices have been issued repeatedly. No more opportunity is justified.

3.

Ld. DR was heard.

4.

We find that the dispute concerns the denial of refund of Rs.11,60,000/- which Assessing Officer has reduced in tax credit while computing tax and ld. CIT(A) has sustained the addition while determining the question as to if assessee’s claim of loss and resultant refund would be allowable inproceedings u/s 147 of the Act, if the assessee had not filed return of income within the prescribed due date as per Section 139(1) of the Act and as there was no non-compliance of Section 80 of the Act.

P a g e | DSC Engineering Pvt. Ltd. (AY: 2015-16) 5. We find no error in order of ld. CIT(A) in rejecting assessee’s contention to claim loss of Rs.36,70,342/- resulting into alleged claim of refund. The grounds have no substance. The appeal of the assessee is dismissed.

Order pronounced in the open court on 21.01.2026

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