DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI V. ALOK KUMAR AGARWAL, NEW DELHI

ITA 3685/DEL/2025

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax, Central Circle-28 against Alok Kumar Agarwal, concerning an assessment order for the Assessment Year 2010-11. The original assessment was made under section 153A of the Income Tax Act, 1961, on 24/05/2022, which included certain additions. Alok Kumar Agarwal appealed this assessment, and the CIT(A) allowed his appeal on 28/02/2025, stating that the assessment was beyond the permissible 10-year period. The Revenue challenged this decision, leading to the current appeal. The Tribunal, referencing the decision in Ojjus Medicare Pvt. Ltd., upheld the CIT(A)'s decision, dismissing the Revenue's appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790608 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 03-06-2025
• Other Referred Cases: Ojjus Medicare Pvt. Ltd.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR
• Assessee Lawyers: SUMIT LALCHANDANI
• Keywords: Set aside
• Section: 153A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 3685/Del/2025 (A.Y. 2010-11) Deputy Commissioner of Income Tax, Central Circle- 28, Room No. 327, 3rd floor, ARA Centre, E-2, Jhandewalan Extension, New Delhi Vs Alok Kumar Agarwal 56SFS Flats, Ashok Vihar, Phase IV, New Delhi- 110052 PAN: AAJPA1283A Appellant Respondent Assessee by Sh. Sumit Lal Chandani, Adv& Shri Shivam Yadav, Adv Revenue by Sh. Rajesh Kumar, CIT DR Date of Hearing 03/12/2025 Date of Pronouncement 05 /12/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals)-25 (‘Ld. CIT (A)’ for short), New Delhi dated 28/02/2025 for the Assessment Year 2010-11. 2. Brief facts of the case are that, an assessment order came to be passed on 24/05/2022 u/s 153A of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) by challenging the assessment order dated 24/05/2022. The Ld. CIT(A) vide order dated 28/02/2025, allowed the appeal of the Assessee on the ground that the assessment so Printed from counselvise.com framed against the Assessee pertaining to Assessment Year 2010-11 is beyond the extended 10 year period. 3. Aggrieved by the order of the Ld. CIT(A) dated 28/02/2025, the Department preferred the present Appeal. The Ld. Department's Representative vehemently submitted that the Department has preferred an appeal before the Hon'ble Supreme Court against the Judgment of Hon'ble High Court of Delhi in the case of Ojjus Medicare Pvt. Ltd. and apart from the same, the additions have been made to recover the actual tax due from the Assessee on its merits, therefore, sought for interference by the Tribunal and prayed for allowing the present Appeal. 4. Per contra, the Ld. Assessee's Representative submitted that the assessment has been framed for the year under consideration which falls beyond the period of 10 years, therefore, the Judgment of Hon'ble High Court in the case of Ojjus Medicare Pvt. Ltd. being binding precedent, the Ld. CIT(A) has rightly allowed the Appeal of the Assessee. Thus, sought for dismissal of appeal filed by the Revenue. 5. We have heard both the parties and perused the material available on record. The Ld. CIT(A) at Para 10.9 and 10.10 of the order impugned, calculated the period of 10 years in framing the assessment order for the year under consideration and found that the Printed from counselvise.com year under consideration i.e. Assessment Year 2010-11 falls beyond the purview of 10 years in terms of explanation 1 to Section 153A(1) of the Act. Further, relying on the Judgment of the Jurisdictional High Court in the case of Ojjus Medicare Pvt. Ltd. (supra), set aside the assessment order. The Judgment of the Jurisdictional High Court in the case of Ojjus Medicare Pvt. Ltd. (supra) is having binding precedent, which has been followed by the Ld. CIT(A) in setting aside the assessment order in question. In the absence of any contrary judicial precedent brought to the notice of the Bench and in the absence of any contrary factual aspects on record, we find no reason to interfere with the findings and the conclusion of the Ld. CIT(A). Thus, we find no merits in the Ground of Appeal of the Revenue, accordingly, grounds of Appeal of the Revenue are dismissed. 6. In the result, Appeal of the Revenue is dismissed. Order pronounced in the open court on 05th December, 2025 Sd/- Sd/- (AVDHESH KUMAR MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 05th .12.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Printed from counselvise.com ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "