ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI V. POOJA GUPTA , DELHI

ITA 3739/DEL/2025

AI Insights

The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-25, New Delhi, which favored the assessee, Pooja Gupta, for the Assessment Year 2014-15. The primary legal contention was whether the assessment year in question fell within the six-year period stipulated under section 153C of the Income Tax Act, which pertains to the assessment of income in cases of search and seizure. The CIT(A) had relied on the judgment of the Honble jurisdictional High Court in PCIT vs. Ojjus Medicare Pvt. Ltd., which influenced the decision to allow the assessee's appeal. The Tribunal, after considering the arguments and the legal precedent, dismissed the Revenue's appeal, affirming the CIT(A)'s decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824565 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 05-06-2025
• Other Referred Cases: PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMER SINGH MEENA
• Section: 153A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘F’, NEW DELHI Before Sh. Yogesh Kumar US, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 3739/Del./2025 :Asstt. Year : 2014-15 ACIT, Central Circle-25, New Delhi-110055 Vs Pooja Gupta, Plot No. BT-54, Shalimar Bagh, New Delhi-1100888 (APPELLANT) (RESPONDENT) PAN No. AHHPG5864N Assessee by: None Revenue by: Sh. Sumer Singh Meena, CIT-DR Date of Hearing: 08.12.2025 Date of Pronouncement: 29.12.2025 ORDER Per Yogesh Kumar US, Judicial Member: 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 13.02.2025 pertaining to Assessment Year 2014-15. 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 delay of 5 days in filing 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 Printed from counselvise.com ITA Nos. 3737 & 3739/Del./2025 Pradeep Kr. & Pooja Gupta 2 appeal. The ld. DR relying on the assessment order, sought for 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. Order Pronounced in the Open Court on 29/12/2025. Sd/- Sd/- (Naveen Chandra) (Yogesh Kumar US) Accountant Member Judicial Member Dated: 29/12/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: Appellant 1. Respondent 2. CIT 3. CIT(Appeals) 4. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "