Tej International Pvt Ltd. v. DCIT

Beam Global Spirits and Wine (India) Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Circle 4(2), Assessment Unit, NFAC, New Delhi

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

…1 ITA No. 4343/Del/2024 Beam Global Spirits and Wine (India) P. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4343/DEL/2024 (A.Y. 2020-21 Beam Global Spirits and Wine Vs (India) Pvt. Ltd.2nd Floor, 70/A- 18, Rama Industrial Area, Moti Nagar, New Delhi The Deputy Commissioner of Income Tax, Circle 4(2), C. R. Building, I.T.O and Assessment Unit, NFAC, New Delhi PAN: AAACA1614R Appellant Respondent Assessee by Sh. Kshitiz Bansal, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 21…

Airbnb India Private Limited, Delhi, India vs. The Deputy Commissioner of Income Tax, Circle 1(1), Central Revenue Building, Delhi, India

In the result, the appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb India Private Limited, Dcit, Circle-1(1), 5Th Floor, Caddie Commercial Central Revenue Building, Tower, Aerocity, Vs. Delhi. New Delhi-110037. Pan-Aakca5525B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 24.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. & 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 27.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 24/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) & Also Airbnb India Pvt. Ltd. Vs. Ito Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Airbnb India Private Limited, DCIT, Circle-1(1), 5th Floor, Caddie Commercial Central Revenue Building, Tower, Aerocity, Vs. Delhi. New Delhi-110037. PAN-AAKCA5525B (Appellant) (Respondent) Assessee by Ms. Reema Grewal, CA Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 O R D E R PER MANISH AGARWAL, AM: The present appeal is filed by the assessee against the final assessment order passed by AO dated 24.07.2…

Avaya India Private Limited, Mumbai vs. Assessing Officer, NFAC, Not Available

In the result, appeals of the Assessee are allowed

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

…1 ITA No. 4290 & 5279/Del/2024 Avaya India Pvt. Ltd. Vs. A.O./NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 5279/DEL/2024 (A.Y. 2021-22) Avaya India Private Limited Vs Assessing Officer, 202, Platina, 2nd Floor, Plot NFAC No. C-59, G-Block, Banda Delhi Kurla Complex, Banda (E), Mumbai, PAN: AAECA3592N Appellant Respondent Assessee by Sh. Shoaib Akhtar, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUMAR, U.S. JM:…

Airbnb Payments India Private Limited, Gurugram, Haryana vs. The Deputy Commissioner of Income Tax, Circle 1(1), Gurugram, Haryana

In the result, the appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb Payments India Private Dcit, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. Pan-Aanca6203B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 18.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 24.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 18/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On Airbnb Payments India Private Limited Vs. Dcit The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 Itr 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Airbnb Payments India Private DCIT, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. PAN-AANCA6203B (Appellant) (Respondent) Assessee by Ms. Reema Grewal, CA Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 O R D E R PER MANISH AGARWAL, AM: The present appeal is filed by the assessee against the final assessment order passed b…

At and T Communication Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax Circle 1(1), Office of ACIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

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

…1 ITA No. 4257/Del/2024 AT and T Communication Services India Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4257/DEL/2024 (A.Y. 2020-21) AT and T Communication Vs The Assistant Commissioner Services India Private Limited, 13 of Income Tax, Circle 1(1), Mohan Dev Building, 13th Floor, Office of the ACIT, C. R. Tolstoy Marg, New Delhi Building, Delhi PAN: AACCA8033E Appellant Respondent Assessee by Sh. Kshitiz Bansal, AR Sh. S. K. Jadhav, CIT DR Revenue by Date of Hearing 20/01/20…

Genpact India Private Limited, New Delhi vs. Assessment Unit, Income Tax Department, New Delhi

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalgenpact India Private Limited Vs Assessment Unit, Income 12A, Ground Floor,K Prakash Tax Department, 2Nd Floor, Deep Building 7 Tolstoy Marg, E-Ramp, Jawaharlal Nehru Baroda House, S.O. Baroda Stadium, New Delhi House, Delhi Pan: Aabce4461B Appellant Respondent Genpact India Private Limited Vs Assistant Commissioner Of 12A, Ground Floor, Prakash Income Tax (Osd), Range-10 Deep Building 7 Tolstoy Marg, Central Revenue Building, Baroda House, S.O. Baroda Ito, New Delhi-110002 House, Delhi Pan: Aabce4461B Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv (Virtual) &Ms.Vyushtirawat, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Genpact India Private Limited Vs Assessment Unit, Income 12A, Ground floor,k Prakash Tax Department, 2nd Floor, Deep Building 7 Tolstoy Marg, E-Ramp, Jawaharlal Nehru Baroda House, S.O. Baroda Stadium, New Delhi House, Delhi PAN: AABCE4461B Appellant Respondent Genpact India Private Limited Vs Assistant Commissioner of 12A, Ground Floor, Prakash Income Tax (OSD), Range-10 Deep Building 7 Tolstoy marg, Central Revenue Building, Baroda House, S.O. Baroda ITO,…

Fmi Automotive Components Private Limited, Gurgaon vs. ACIT Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

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

…1 ITA NO. 2356, 3838 & 5988/Del/2022 FMI Automotive Components Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3838/DEL/2024 (A.Y. 2020-21) FMI Automotive Components Pvt. Vs The Assistant Commissioner Ltd. Plot No. 1 Sub Plot No. of Income Tax, Circle 7(1), 4,5,8, 9, MSIL Supplier park New Delhi Phase 3A, IMT, Gurgaon, Haryana PAN: AABCF1682P Appellant Respondent Assessee by Sh. Prashant Meharchandani, Adv& Ms. Kanika Jain, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 21/01…

Triumph Motorcycles (India) Private Limited, New Delhi vs. DCIT, Circle 25(1), New Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltriumph Motorcycles (India) Vs The Pvt. Ltd. 2Nd Floor, Wing-A Additional/Joint/Deputy/Assista Radisson Blu Plaza, Nh-8, Nt Commissioner Of Income Tax, Mahipalpur, New Delhi Nfac, New Delhi Pan: Aaect1592M Appellant Respondent Assessee By Dr. Shaswat Bajpai, Adv (Virtual), Sh. Mayank Chaturvedi, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

…1 Triumph Motorcycles (India) P. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Triumph Motorcycles (India) Vs The Pvt. Ltd. 2nd Floor, Wing-A Additional/Joint/Deputy/Assista Radisson Blu Plaza, NH-8, nt Commissioner of Income Tax, Mahipalpur, New Delhi NFAC, New Delhi PAN: AAECT1592M Appellant Respondent Assessee by Dr. Shaswat Bajpai, Adv (Virtual), Sh. Mayank Chaturvedi, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 21/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOG…

Fmi Automotive Components Pvt Ltd, Gurgaon vs. ACIT, Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

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

…1 ITA NO. 2356, 3838 & 5988/Del/2022 FMI Automotive Components Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3838/DEL/2024 (A.Y. 2020-21) FMI Automotive Components Pvt. Vs The Assistant Commissioner Ltd. Plot No. 1 Sub Plot No. of Income Tax, Circle 7(1), 4,5,8, 9, MSIL Supplier park New Delhi Phase 3A, IMT, Gurgaon, Haryana PAN: AABCF1682P Appellant Respondent Assessee by Sh. Prashant Meharchandani, Adv& Ms. Kanika Jain, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 21/01…

Amplus Kn Solar Private Limited, Gurgaon vs. ITO, Ward- 2(1), Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalampluskn Solar Private Limited Vs Ito 6Th Floor, The Palm Square, Golf Ward-2(1), C. R. Building, Course Extension Road, Sector - New Delhi 66, Grugaon, Haryana Pan: Aapca3377G Appellant Respondent Assessee By Sh. Km Gupta, Adv, Ms.Shruti Khimta, Ar & Sh. Jaskaran Singh, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

…1 Amplus KN Solar (P) Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER AmplusKn Solar Private Limited Vs ITO 6th floor, The Palm Square, Golf Ward-2(1), C. R. Building, Course Extension Road, Sector - New Delhi 66, Grugaon, Haryana PAN: AAPCA3377G Appellant Respondent Assessee by Sh. Km Gupta, Adv, Ms.Shruti Khimta, AR & Sh. Jaskaran Singh, ADv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned app…

Itron India Private Limited, Noida vs. The Assistant Commissioner of Income Tax, Circle 10(1), New Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalitron India Private Limited Vs The Assistant Commissioner C-7, Sector-3, Noida Gautam Of Income Tax, Circle 10(1), Budh Nagar, Uttar Pradesh C. R. Building, I. P. Estate, Pan: Aabcs6575L New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

…1 Itron India Pvt. Ltd. Vs. The ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Itron India Private Limited Vs The Assistant Commissioner C-7, Sector-3, Noida Gautam of Income Tax, Circle 10(1), Budh Nagar, Uttar Pradesh C. R. Building, I. P. Estate, PAN: AABCS6575L New Delhi Appellant Respondent Assessee by Sh. Kashish Gupta, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the A…

Lintec India Private Limited, South Delhi, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Office of DCIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwallintec India Private Limited Vs The Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office Of The Dcit, C. R. 110019, Building, Delhi Pan: Aaccl23772F Appellant Respondent Assessee By Sh. Supriya Mehta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

…1 Lintec India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Lintec India Private Limited Vs The Deputy Commissioner of 14th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office of the DCIT, C. R. 110019, Building, Delhi PAN: AACCL23772F Appellant Respondent Assessee by Sh. Supriya Mehta, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal i…

Al Maha Foods International Private Limited, New Delhi vs. National Faceless Assessment Centre (Jao - DCIT Circle 1(1), Delhi), New Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalal Maha Foods International Vs National Faceless Private Limited, 1122, Dlf Assessment Centre (Jao- Tower A, Jasola, New Friends Dcit Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi Pan: Aabca8743L Appellant Respondent Assessee By Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

…1 AL Maha Foods International Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER AL Maha Foods International Vs National Faceless Private Limited, 1122, DLF Assessment Centre (JAO- Tower A, Jasola, New Friends DCIT Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi PAN: AABCA8743L Appellant Respondent Assessee by Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2…

Teva Pharmaceutical & Chemical Industries India Private Limited, Mumbai vs. DCIT, Circle-25(1), Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalteva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8Th Floor, C-Wing Time Square, Commissioner Of Income Andherikurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India Pan: Bnspk7225H Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Sohamdua, Adv& Sh. Abhiudaya Shankar Bajpai, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.

…1 Teva Pharmaceutical & Chemical Industries India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Teva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8th Floor, C-Wing time Square, Commissioner of Income AndheriKurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India PAN: BNSPK7225H Appellant Respondent Assessee by Sh. Sachit Jolly,…