Suman Jeet Agarwal v. ITO

Rba Buildtech Private Limited, Uttar Pradesg vs. DCIT, ACIT, Cen Circle, Noida

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA Nos.4651 & 4472/Del/2024 RBA Buildtech Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: "A" New Delhi BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 4651/Del/DEL/2024 (A.Y 2017-18) RBA Buildtech Private limited A-66, Sector 63, Noida, Uttar Pradesh PAN: AAGCR928SF Appellant Vs DCIT/ACIT Central Circle-1, 2nd floor, ARTO Complex, Sector-33, Noida, Uttar Pradesh Respondent I.T.A. No. 4472/Del/DEL/2024 (A.Y 2017-18) DCIT/ACIT Central Circle-1, 2nd Floor, ARTO Complex, Sector-33 Noida, Uttar Pradesh Appellant Vs RBA Buildtech Private limited, A-66…

Deputy Commissioner of Income Tax, Central Circle-1, Noida vs. Rba Buildtech Private Limited, Noida

In the result, the Appeal of the Assessee in ITA No 4651/Del is

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 4651/Del/Del/2024 (A.Y 2017-18) Rba Buildtech Private Limited Vs Dcit/Acit A-66, Sector 63, Noida, Central Circle-1, 2Nd Floor, Uttar Pradesh Arto Complex, Ssector- Pan: Aagcr928Sf 33, Noida, Uttar Pradesh Appellant Respondent

…1 ITA Nos. 4651 & 4472/Del/2024 RBA Buildtech Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHIBENCH:“A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 4651/Del/DEL/2024 (A.Y 2017-18) RBA Buildtech Private limited Vs DCIT/ACIT A-66, Sector 63, Noida, Central Circle-1, 2nd floor, Uttar Pradesh ARTO Complex, Ssector- PAN: AAGCR928SF 33, Noida, Uttar Pradesh Appellant Respondent I.T.A. No. 4472/Del/DEL/2024 (A.Y 2017-18) DCIT/ACIT Vs RBA Buildtech Private Central Circle-1, limited,A-66, Sector 63, 2nd Floor, ARTO Complex, Noida, Uttar P…

Balbir Singh, Delhi vs. AO, National Faceless Assessment Centre, Delhi

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

…that the reassessment action would not sustain. 6. Dealing with an identical question, we had in Abhinav Jindal HUF v. Commissioner of Income Tax and Ors held as under:- “30. Tested on the principles which were enunciated in SumanJeet Agarwal v. ITO [(2022) 449 ITR 517 (Delhi); 2022 SCC OnLine Del 3141], the petitioners would appear to be correct in their submission of the date liable to be ascribed to the impugned notices and those being viewed as having been issued and dispatched after April 1, 2021. However, and in our considered opinion, the same would be of little relevance or significance when one bears i…

Balbir Singh, Delhi vs. AO, National Faceless Assessment Centre, Delhi

In the result, Appeal of the Assessee in ITA Nos

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

…that the reassessment action would not sustain. 6. Dealing with an identical question, we had in Abhinav Jindal HUF v. Commissioner of Income Tax and Ors held as under:- “30. Tested on the principles which were enunciated in SumanJeet Agarwal v. ITO [(2022) 449 ITR 517 (Delhi); 2022 SCC OnLine Del 3141], the petitioners would appear to be correct in their submission of the date liable to be ascribed to the impugned notices and those being viewed as having been issued and dispatched after April 1, 2021. However, and in our considered opinion, the same would be of little relevance or significance when one bears i…

Balbir Singh, Delhi vs. AO, National Faceless Assessment Centre, Delhi

In the result, Appeal of the Assessee in ITA Nos

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

…that the reassessment action would not sustain. 6. Dealing with an identical question, we had in Abhinav Jindal HUF v. Commissioner of Income Tax and Ors held as under:- “30. Tested on the principles which were enunciated in SumanJeet Agarwal v. ITO [(2022) 449 ITR 517 (Delhi); 2022 SCC OnLine Del 3141], the petitioners would appear to be correct in their submission of the date liable to be ascribed to the impugned notices and those being viewed as having been issued and dispatched after April 1, 2021. However, and in our considered opinion, the same would be of little relevance or significance when one bears i…

Balbir Singh, Delhi vs. Income Tax Officer, Ward 43(6), Delhi

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

…that the reassessment action would not sustain. 6. Dealing with an identical question, we had in Abhinav Jindal HUF v. Commissioner of Income Tax and Ors held as under:- “30. Tested on the principles which were enunciated in SumanJeet Agarwal v. ITO [(2022) 449 ITR 517 (Delhi); 2022 SCC OnLine Del 3141], the petitioners would appear to be correct in their submission of the date liable to be ascribed to the impugned notices and those being viewed as having been issued and dispatched after April 1, 2021. However, and in our considered opinion, the same would be of little relevance or significance when one bears i…

Balbir Singh, Delhi vs. National Faceless Assessment Centre, Delhi

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

…that the reassessment action would not sustain. 6. Dealing with an identical question, we had in Abhinav Jindal HUF v. Commissioner of Income Tax and Ors held as under:- “30. Tested on the principles which were enunciated in SumanJeet Agarwal v. ITO [(2022) 449 ITR 517 (Delhi); 2022 SCC OnLine Del 3141], the petitioners would appear to be correct in their submission of the date liable to be ascribed to the impugned notices and those being viewed as having been issued and dispatched after April 1, 2021. However, and in our considered opinion, the same would be of little relevance or significance when one bears i…

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

…AM. In those facts and circumstances, the Hon'ble Delhi High Court held as under:- “17. Section 149(1) of the Act proscribes issuance of notice beyond the period as stipulated in the said section. In Suman Jeet Agarwal v. Income Tax Officer and Ors.: (2022) 449 ITR 517, the Coordinate Bench of this Court had considered the question regarding as to the date of issue of a notice under Section 148 of the Act for ascertaining the period of limitation for issuance of such a notice. We consider it apposite to refer to the following extracts of the said decision: "25. Question No. (I) : Whether the jurisdictional Ass…

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

…8 AM. In those facts and circumstances, the Hon'ble Delhi High Court held as under:- “17. Section 149(1) of the Act proscribes issuance of notice beyond the period as stipulated in the said section. In Suman Jeet Agarwal v. Income Tax Officer and Ors.: (2022) 449 ITR 517, the Coordinate Bench of this Court had considered the question regarding as to the date of issue of a notice under Section 148 of the Act for ascertaining the period of limitation for issuance of such a notice. We consider it apposite to refer to the following extracts of the said decision: "25. Question No. (I) : Whether the jurisdictional Asse…

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

…8 AM. In those facts and circumstances, the Hon'ble Delhi High Court held as under:- “17. Section 149(1) of the Act proscribes issuance of notice beyond the period as stipulated in the said section. In Suman Jeet Agarwal v. Income Tax Officer and Ors.: (2022) 449 ITR 517, the Coordinate Bench of this Court had considered the question regarding as to the date of issue of a notice under Section 148 of the Act for ascertaining the period of limitation for issuance of such a notice. We consider it apposite to refer to the following extracts of the said decision: "25. Question No. (I) : Whether the jurisdictional Asse…

Ankita Lokesh Goyal, Delhi vs. Income Tax Officer Ward 70(1), New Delhi

In the result, appeal of the assessee is partly allowed as

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.5408/Del/2024 िनधा"रणवष"/Assessment Years:2016-17 बनाम Ankita Loksh Goyal Income Tax Officer, C/O Kapil Goel, Adv. Vs. Ward 70(1), F-26/124, Sector-7, New Delhi. Rohini, Delhi. Pan No.Ahypb1874C अपीलाथ" Appellant ""यथ"/Respondent

…that the reassessment action would not sustain. 6. Dealing with an identical question, we had in Abhinav Jindal HUF v. Commissioner of Income Tax and Ors held as under:- “30. Tested on the principles which were enunciated in Suman Jeet Agarwal v. ITO [(2022) 449 ITR 517 (Delhi); 2022 SCC OnLine Del 3141], the petitioners 6 would appear to be correct in their submission of the date liable to be ascribed to the impugned notices and those being viewed as having been issued and dispatched after April 1, 2021. However, and in our considered opinion, the same would be of little relevance or significance when one bears…

Bses Yamuna Power Ltd, Delhi vs. ACIT, Circle-5(1), New Del;Hi

The appeal of the assessee is allowed on legal issues

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

…the booking ID, as obtained from post office's website, along with envelope served to the appellant is enclosed as Annexure-1 63. Reliance, in this regard, is placed on the decision of Hon'ble Delhi High Court in the case of Suman Jeet Agarwal v. ITO: [2022] 449 ITR 517 (Delhi) wherein the court, after going through various judgments, held that a notice can be construed as 'issued" only when the same is dispatched to the addressee. The court observed as under: “25.12 The review of the aforesaid judgments of the Supreme Court and the several High Courts shows that all Courts have consistently held that the expres…

Bses Yamuna Power Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

The appeal of the assessee is allowed on legal issues

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

…the booking ID, as obtained from post office's website, along with envelope served to the appellant is enclosed as Annexure-1 63. Reliance, in this regard, is placed on the decision of Hon'ble Delhi High Court in the case of Suman Jeet Agarwal v. ITO: [2022] 449 ITR 517 (Delhi) wherein the court, after going through various judgments, held that a notice can be construed as 'issued" only when the same is dispatched to the addressee. The court observed as under: “25.12 The review of the aforesaid judgments of the Supreme Court and the several High Courts shows that all Courts have consistently held that the expres…

Cane Development Council Anoopshahr, Bulandshahr vs. ITO, Ward-3(1), Bulandshahr

In the result, Appeal of the Assessee in ITA Nos

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

…that the reassessment action would not sustain. 6. Dealing with an identical question, we had in Abhinav Jindal HUF v. Commissioner of Income Tax and Ors held as under:- “30. Tested on the principles which were enunciated in SumanJeet Agarwal v. ITO [(2022) 449 ITR 517 (Delhi); 2022 SCC OnLine Del 3141], the petitioners would appear to be correct in their submission of the date liable to be ascribed to the impugned notices and those being viewed as having been issued and dispatched after April 1, 2021. However, and in our considered opinion, the same would be of little relevance or significance when one bears i…