ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. PANKAJ GUPTA(HUF), DELHI

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ITA 3745/DEL/2025Status: DisposedITAT Delhi10 December 2025AY 2015-16Bench: Sh. Yogesh Kumar US, Judicial Member & Sh. Naveen Chandra (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had correctly applied the ratio laid down by the Hon'ble jurisdictional High Court in the case of Ojjus Medicare Pvt. Ltd. The Tribunal noted that the assessment year in question was not covered within the six assessment years as per Section 153C of the Act.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) who had allowed the assessee's appeal by relying on a High Court judgment regarding the applicability of Section 153C of the Income Tax Act. There was a delay of 5 days in filing the appeal, which was condoned.

What were the issues?

Whether the assessment year was covered within the six assessment years as per Section 153C of the Act, and the applicability of the High Court's judgment in Ojjus Medicare Pvt. Ltd.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153A

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Income Tax Appellate Tribunal, DELHIBENCH ‘F’, NEW DELHI

Before: Sh. Yogesh Kumar US & Sh. Naveen Chandra

Hearing: 10.12.2025Pronounced: 10.12.2025

ORDER

Per Yogesh Kumar US, Judicial Member:

1.

The present appeal is filed by the Revenue against the order of the ld. Commissioner of Income Tax(Appeals)-25[‘Ld.

CIT(A)’ for short], New Delhi dated 13.02.2025pertaining to Assessment Year2015-16.

2.

There is a delay of 5 days in filing the present appeal. For the reasons stated in the petition for condonation of delay, the delayof 5 days infiling the appeal is condoned.

3.

In the above appeal, Revenue challenged the order of the ld. CIT(A) dated 13.02.2025 wherein the ld. CIT(A) by relying on the judgment of the Hon’ble jurisdictional High Court in the case of PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.), allowed the appeal of the assessee. Aggrieved by the order of the ld. CIT(A), Revenue preferred the captioned allowing the appeal.

4.

It is found that the ld. CIT(A) while setting aside the assessment order observed that the year under consideration is not covered within the six assessment years as per section 153C of the Act and by following the ratio laid down by the Hon’ble jurisdictional High Court in the case of Ojjus Medicare Pvt. Ltd. (surpa), held that the assessment year under consideration would fall beyond the ambit of six years provided u/s 153C r.w.s. 153A of the Act. Accordingly allowed the appeal of the assessee.

5.

Considering the above facts and circumstances, since there is no contrary judgment or differentiable facts brought on record by the department, we find no merits in the grounds of appeal of the Revenue. Accordingly, the appeal of the Revenue is dismissed as devoid of merits.

6.

In the result, the Appeal of the Revenue is dismissed.

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