DEPUTY COMMISSIONER OF INCOME TAX, DELHI V. AMAN AGARWAL, DELHI

ITA 355/DEL/2025

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax against Aman Agarwal concerning the assessment year 2021-22. The core issue was the appropriate section of the Income Tax Act under which the assessment should be concluded. The Ld. First Appellate Authority had ruled in favor of the respondent, Aman Agarwal, stating that the assessment should fall under section 153C, applicable to the block period of six assessment years, rather than section 143(3). This decision was based on judicial precedents and the specific circumstances of the case, including the date of recording satisfaction in the case of a third party, which was considered the date of search for determining the relevant block of assessment years.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828413 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 21-01-2025
• Other Referred Cases: CIT vs. Jasjit Singh (2023) 458 ITR 437 (SC), Ojjus Medicare Pvt. Ltd. (2024) 161 taxman.com 160 (Delhi)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL JAIN
• Assessee Lawyers: POOJA SWAROOP
• Section: 143(3)

Judgement Text

"P a g e | 1 ITA No.355/Del/2025 Aman Agarwal (AY: 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.355/Del/2025 (Assessment Year:2021-22) Deputy Commissioner of Income Tax, Room No. 343, 3rd Floor, E-2, ARA Centre, Jhandewalan Exten. New Delhi – 110018 Vs. Aman Agarwal WZ-17, Ashok Nagar S.O. West Delhi Delhi – 110018 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: BFMPA2043B Appellant .. Respondent Appellant by : Sh. Anil Jain, CA Respondent by : Ms. Pooja Swaroop, CIT, DR Date of Hearing 12.11.2025 Date of Pronouncement 14.01.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 25.10.2024 of the Ld. CIT(A), New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN No : Printed from counselvise.com P a g e | 2 ITA No.355/Del/2025 Aman Agarwal (AY: 2021-22) ITBA/APL/M/250/2024-25/1069944893(1)arising out of the order dated 30.12.2022 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle-31for AY: 2021-22. 2. On hearing both the sides we find that the assesse succeeded before the Ld. First Appellate Authority on the basis that the year under consideration was found to be falling in the block period of 6 Assessment Years for which assessment should have been concluded u/s 153C of the Act and not u/s 143(3) of the Act and ld. CIT(A) has taken into consideration the judicial decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (2023) 458 ITR 437 (SC) and Hon’ble Delhi High Court in the case of Ojjus Medicare Pvt. Ltd. (2024) 161 taxman.com 160 (Delhi). 4. Though, the ld. DR has vehemently defended the issue, however, the legal position that date of recording satisfaction note in the case of third party is considered as date of search in the case of the third party and which forms basis of ascertaining relevant block of search assessment years could not be disputed by any law to the contrary. In the case of present assessee the date of recording satisfaction, as third party, was 02.08.2022 meaning thereby the Printed from counselvise.com P a g e | 3 ITA No.355/Del/2025 Aman Agarwal (AY: 2021-22) current AY: 2023-24 for which assessment has been made u/s 143(3) falls in block of 6 years starting from 2017-18 to AY: 2022-23. In fact, in the case of Aditya Agarwal in ITA No. 180/Del/2025 which is the case of the brother of the assesse, the Coordinate Bench by order dated 13.05.2023 dismissed the appeal of revenue. 5. Thus, grounds raised by the revenue in the present appeal too have no substance and appeal of the revenue is dismissed. Order pronounced in the open court on 14.01.2026 Sd/- (S Rifaur Rahman) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 14.01.2026 Rohit, 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 "