DCIT CC -15, NEW DELHI V. SHIVA CONSULTANTS PVT. LTD., NEW DELHI

ITA 4123/DEL/2025

AI Insights

The case involves three appeals by the Revenue against Shiva Consultants Pvt. Ltd., concerning the assessments for the assessment years 2010-11, 2013-14, and 2015-16. The appeals were filed following a common order by the CIT(A)-26, New Delhi, which quashed the assessments made under section 153C read with section 143(3) of the Income Tax Act, 1961. The primary contention by the Revenue was the incorrect application of the statutory limitation period and the pecuniary threshold for reassessment. However, the Tribunal found no merit in the Revenue's arguments, referencing the jurisdictional High Court's decision in PCIT vs. Ojjus Medicare Pvt. Ltd., which clarified the interpretation of the relevant sections in favor of the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824764 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 27-06-2025
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC), PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: GAURAV JAIN; TARUN CHANANA; ADVS
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4122/Del/2025 : Asstt. Year : 2010-11 ITA No. 4123/Del/2025 : Asstt. Year : 2013-14 ITA No. 4124/Del/2025 : Asstt. Year : 2015-16 DCIT, Central Circle-15, New Delhi Vs Shiva Consultants Pvt. Ltd., C-360, LGF, Defence Colony, Amar Colony, South Delhi, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AAACS8213J Assessee by : Sh. Gaurav Jain & Sh. Tarun Chanana, Advs. Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 18.12.2025 Date of Pronouncement: 30.12.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue’s three appeals ITA Nos. 4122 to 4124/Del/2025, for A.Ys. 2010-11, 2013-14 & 2015-16, arise against the CIT(A)-26, New Delhi’s common order dated 27.02.2025 in case Nos. 26/10063/2009-10, 26/10145/2012-13 and 26/10653/2014-15, in proceedings u/s 153C r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 2.1 Delay of 27 days each in filing of appeals for A.Ys. 2010- 11 and 2015-16 is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). Printed from counselvise.com ITA Nos. 4122, 4123 & 4124/Del/2025 Shiva Consultants Pvt. Ltd. 2 3. It transpires during the course of hearing that the learned CIT(A) herein has quashed all the three section 153C r.w.s. 143(3) assessments herein; as not sustainable in law, for the precise reason that the former twin assessment years 2010-11 and 2013-14 fall beyond the statutory limitation of ten assessment years as on the date of search, which is to be calculated as on the date of necessary satisfaction to be recorded by the learned Assessing Officer under 1st proviso to section 153C(1) and in the last assessment year 2016-17, for want of the relevant pecuniary limit of Rs.50,00,000/-, respectively. This is what leaves the Revenue aggrieved who has filed it’s instant three cases before the tribunal. 4. Learned CIT-DR vehemently reiterates the Revenue’s stand that the CIT(A) herein has erred in law and on facts in quashing the impugned three assessments by holding that the former twin assessment years 2010-11 and 2013-14 fall beyond the statutory framework of ten assessment years; to be counted from the end of the assessment year as on the date of recording of satisfaction, and, for the last assessment year 2015-16, he has wrongly held it as null and void for the reason that income escaping assessment is less than Rs.50,00,000/-; as the case may be. Printed from counselvise.com ITA Nos. 4122, 4123 & 4124/Del/2025 Shiva Consultants Pvt. Ltd. 3 5. We find no merit in either of the Revenue’s instant twin submissions. This is for the precise reason that hon’ble jurisdictional high court recent landmark decision in PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.); as followed in the CIT(A) lower appellate discussion, has already settled both these issues in the assessee’s favour and against the department thereby holding that going by section 153A(1) Explanation-I as applicable in an assessment to be framed u/s 153C of the Act, has to count ten years “from the end of the assessment year relevant to the previous year in the search is conducted...........”. We thus find merit in the assessee’s vehement submissions supporting the learned CIT(A) impugned lower appellate discussion quashing all these three assessments in very terms. The Revenue fails in it’s substantive ground raised in these three appeals therefore. 6. All other pleadings on merits herein stand rendered academic. 7. These Revenue’s three appeals ITA Nos. 4122, 4123 & 4124/Del/2024 are dismissed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 30/12/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 30/12/2025 *Subodh Kumar, Sr. PS* Printed from counselvise.com "