DALIP JINDAL,DELHI V. PCIT(CENTRAL)DELHI-1, DELHI

ITA 2864/DEL/2025

AI Insights

The case involves appeals by Jindal Green Crop International Pvt. Ltd. and Dalip Jindal against the orders of the PCIT (Central), Delhi-1, passed under section 263 of the Income-tax Act, 1961. The appeals were admitted despite a delay of 334 days, justified by the representation that Dalip Jindal was in custody and unable to represent himself or the company. During the proceedings under section 263, Dalip Jindal was in judicial custody, and his wife appeared on his behalf, but the Revisional Authority did not issue a fresh notice to Dalip Jindal through jail authorities. The Tribunal found this process prejudicial and lacking in proper service of notice, thus allowing the appeals and setting aside the impugned orders.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831369 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: VED JAIN; PAWAN GARG
• Keywords: Condonation of delay; Set aside; Competent authority
• Section: 263

Judgement Text

"P a g e | 1 ITA Nos. 2863 & 2864/DEL/2025 Jindal Green Crop International Pvt. Ltd. & Dalip Jindal (AY: 2018-19) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2863/DEL/2025 (Assessment Year: 2018-19) Jindal Green Crop International Pvt. Ltd. LU-11, Pitam Pura, North West Delhi 110034 Vs. PCIT (Central), Delhi-1, Delhi ̾थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCJ 1028 K Appellant .. Respondent ITA No. 2864/DEL/2025 (Assessment Year: 2018-19) Dalip Jindal, LU-11, Pitam Pura, North West Delhi 110034 Vs. PCIT (Central), Delhi-1, Delhi ̾थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAPJ 3957 F Appellant .. Respondent Appellant by : Shri Ved Jain, Adv & Shri Pawan Garg, CA Respondent by : Ms. Pooja Swaroop, CIT (DR) Date of Hearing 21.01.2026 Date of Pronouncement 23.01.2026 Printed from counselvise.com P a g e | 2 ITA Nos. 2863 & 2864/DEL/2025 Jindal Green Crop International Pvt. Ltd. & Dalip Jindal (AY: 2018-19) O R D E R PER ANUBHAV SHARMA, JM: These appeals preferred by the Assessee against the orders of the PCIT (Central), Delhi-1 (hereinafter referred to as the Revisional authority for short) passed u/s. 263 of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under: - ITA No. & AY Ld. FAA who passed the appellate order Date of order of the Ld. Revisional authority AO who passed the assessment order & Date of order 2863/Del/20 25 PCIT (Central), Delhi-1 DIN & Order No : ITBA/REV/F/REV5/2023- 24/1062082551(1) Dated 06.03.2024 DCIT, Central Circle-8, New Delhi Dated 02.07.2021 2864/Del/20 25 PCIT (Central), Delhi-1 DIN & Order No : ITBA/REV/F/REV5/2023- 24/1062068598 (1) Dated 06.03.2024 ACIT, Central Circle-8, New Delhi Dated 10.06.2021 2. At the outset, it was pointed out that there is a delay of 334 days in filing of the appeals for which it was submitted that application for condonation of delay has been filed and the reason is that the assessee- Company was represented by assessee Dalip Jindal who was in custody so Printed from counselvise.com P a g e | 3 ITA Nos. 2863 & 2864/DEL/2025 Jindal Green Crop International Pvt. Ltd. & Dalip Jindal (AY: 2018-19) he could not represented himself or the company. The ground substantiates condonation. Accordingly, the appeals are admitted for hearing. 3. At the time of hearing, Ld. Counsel drew our attention to the fact that during the proceedings u/s. 263 of the Act, assessee was in judicial custody in a case of Enforcement Directorate and his wife Smt. Shaloo Jindal had appeared before the Ld. Revisional Authority and appraised the authority that Sh. Dalip Jindal Director of the assessee-Company in ITA No. 2863/DEL/2025 and himself in his ITA No. 2864/DEL/2025 is in judicial custody. However, the Ld. Competent Authority had not issued a fresh notice in due course of law, to serve Sh. Dalip Jindal through jail authorities. 4. Ld. Counsel stated at bar that though the process itself was prejudicial, however, assessee needs an opportunity to now represent the case adequately, before the Ld. Revisional Authority, to which Ld. DR could not object in all fairness, as otherwise it would be a case of non-service of the notice u/s. 263 of the Act and lack of opportunity of hearing. Printed from counselvise.com P a g e | 4 ITA Nos. 2863 & 2864/DEL/2025 Jindal Green Crop International Pvt. Ltd. & Dalip Jindal (AY: 2018-19) 5. In the light of the aforesaid, the appeals are allowed for statistical purposes and the impugned order is set aside in both the appeals, with the direction to the Revisional Authority to give a fresh opportunity of hearing to the assessee and pass the order afresh in accordance with law. Order pronounced in the open court on 23.01.2026 Sd/- (Manish Agarwal) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 23.01.2026 Mittali, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "