DCIT, NEW DELHI vs. EICR (CYPRUS) LTD., NEW DELHI

ITA 5333/DEL/2015Status: DisposedITAT Delhi19 September 2025AY 2011-12Bench: S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee, being an 'eligible assessee' under Section 144C(15)(b), required the AO to issue a draft assessment order before passing the final assessment order. Since this mandatory procedure was not followed, the final assessment orders were vitiated.

What were the facts?

The Assessing Officer (AO) made additions to the income of EICR (Cyprus) Ltd. for AYs 2010-11 and 2011-12, treating it as a resident in India. The CIT(A) allowed the assessee's appeals, holding it to be a non-resident and that the assessment orders were invalid for not following Section 144C.

What were the issues?

Whether the assessment orders are invalid for non-compliance with the mandatory requirement of issuing a draft assessment order under Section 144C for an eligible assessee.

Which sections of the Income-tax Act were involved?

Section 6(3),Section 9(1),Section 132,Section 144C,Section 147,Section 148,Section 153C

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI

Before: S. RIFAUR RAHMAN & SHRI YOGESH KUMAR U.S.

For Appellant: Ms. Anjali Jain, Adv
Hearing: 20/08/2025Pronounced: 19/09/2025

Heard together (4 matters)

ITA No. 5333/Del/2015
C.O No. 473/Del/2015
ITA No.5332/Del/2015
C.O No. 474/Del/2015

Read from the judgment's own cause title. This page is filed under one of them.

PER YOGESH KUMAR, U.S. JM:

The above two appeals and

The order continues below.

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