DCIT CC -15, NEW DELHI vs. SHIVA CONSULTANTS PVT. LTD., NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
These
Revenue’s three appeals
ITA
Nos.
4122
to 4124/Del/2025, for A.Ys. 2010-11, 2013-14 & 2015-16, arise against the CIT(A)-26, New Delhi’s common order dated
27.02.2025 in case Nos. 26/10063/2009-10, 26/10145/2012-13
and 26/10653/2014-15, in proceedings u/s 153C r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
1 Delay of 27 days each in filing of appeals for A.Ys. 2010- 11 and 2015-16 is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
ITA Nos. 4122, 4123 & 4124/Del/2025
Shiva Consultants Pvt. Ltd.
2
3. It transpires during the course of hearing that the learned
CIT(A) herein has quashed all the three section 153C r.w.s.
143(3) assessments herein; as not sustainable in law, for the precise reason that the former twin assessment years 2010-11
and 2013-14 fall beyond the statutory limitation of ten assessment years as on the date of search, which is to be calculated as on the date of necessary satisfaction to be recorded by the learned Assessing Officer under 1st proviso to section 153C(1) and in the last assessment year 2016-17, for want of the relevant pecuniary limit of Rs.50,00,000/-, respectively.
This is what leaves the Revenue aggrieved who has filed it’s instant three cases before the tribunal.
Learned CIT-DR vehemently reiterates the Revenue’s stand that the CIT(A) herein has erred in law and on facts in quashing the impugned three assessments by holding that the former twin assessment years 2010-11 and 2013-14 fall beyond the statutory framework of ten assessment years; to be counted from the end of the assessment year as on the date of recording of satisfaction, and, for the last assessment year 2015-16, he has wrongly held it as null and void for the reason that income escaping assessment is less than Rs.50,00,000/-; as the case may be.
ITA Nos. 4122, 4123 & 4124/Del/2025
Shiva Consultants Pvt. Ltd.
3
5. We find no merit in either of the Revenue’s instant twin submissions. This is for the precise reason that hon’ble juri ictional high court recent landmark decision in PCIT vs.
Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.); as followed in the CIT(A) lower appellate discussion, has already settled both these issues in the assessee’s favour and against the department thereby holding that going by section 153A(1)
Explanation-I as applicable in an assessment to be framed u/s 153C of the Act, has to count ten years “from the end of the assessment year relevant to the previous year in the search is conducted...........”. We thus find merit in the assessee’s vehement submissions supporting the learned CIT(A) impugned lower appellate discussion quashing all these three assessments in very terms.
The Revenue fails in it’s substantive ground raised in these three appeals therefore.
All other pleadings on merits herein stand rendered academic.
These Revenue’s three appeals ITA Nos. 4122, 4123 & 4124/Del/2024 are dismissed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 30/12/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 30/12/2025 *Subodh Kumar, Sr. PS*