DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. VIKAS ASSOCIATES PRIVATE LIMITED, DELHI

Shri Jitender Singh, Sr. DR Revenue by Assessee by Shri Mayank Patawari, Adv. सुनवाईक�तारीख/ Date of hearing: 11.08.2025 24.09.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal is filed by the Revenue against the order of the Ld. CIT(Appeals)-25, Delhi dated 23.12.2024 for the AY 2012-13. The Revenue has raised the following grounds:

1. “Whether the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.35,00,000/- made u/s 69A of the Income Tax Act.

2. Whether the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.1,05,000/- made on account of unaccounted commission u/s 69C @3% of Rs.35,00,000/-.

5. That the grounds of appeal are without prejudice to each other.”

2. Ld. Counsel for the assessee, at the outset, submits that the proceedings initiated u/s 153C for the assessment year under consideration i.e. AY 2012-13 is barred by limitation since in the instant assessment year falls beyond the period of ten years in view of the decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (2023) SCC Online SC 1265 and the Hon’ble jurisdictional High Court in the case of PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) SCC Online Del 2439. Ld. Counsel for the assessee submitted that the Ld. CIT(A) following the decision of the jurisdictional High Court held that the assessment year under consideration i.e. 2012-13 would fall beyond the ambit of 10 assessment years provided u/s 153C r.w.s.

153A of the Act and the impugned assessment order passed u/s 153C is quashed.

3. Heard rival contentions. We observed that the Ld. CIT(A) following the jurisdictional High Court in the case of Ojjus Medicare Pvt. Ltd. (supra) held that the AY 2012-13 would fall beyond the period of 10 years block given the facts of the assessee and accordingly the assessment was quashed observing as under:

4. On careful perusal of the order of the Ld. CIT(A), we do not see any infirmity in the order passed by the Ld. CIT(Appeals) in holding that the assessment year under consideration i.e. AY 2012-13 is beyond the period of block of 10 years and therefore the assessment made for the AY 2012-13 pursue to notice u/s 153C has no legs to stand in view of the decision of the Hon’ble jurisdictional High Court in the case of Ojjus Medicare Pvt. Ltd. (supra). Thus, we sustain the order of the Ld. CIT(A) and reject the grounds raised by the Revenue.

Order pronounced in the open court on 24.09.2025