DEPUTY COMMISSIONER OF INCOME TAX, DELHI V. PRITAM SINGH TALWAR, DELHI

ITA 614/DEL/2025

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax against the order of the Commissioner of Income Tax (Appeals)-30, which had favored the assessee, Pritam Singh Talwar, for the Assessment Year 2021-22. The primary legal contention was whether the assessment year fell within the six-year block period for assessment under section 153C of the Income Tax Act. The CIT(A) had relied on precedents from the Supreme Court and the Delhi High Court to conclude that the assessment year did not fall within the specified block period, thus allowing the assessee's appeal. The Revenue's appeal to the Tribunal did not present any new facts or legal arguments that could differentiate the case from the cited precedents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 823184 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2021-2022
• Appeal Filed On: 31-01-2025
• Other Referred Cases: CIT-14 Vs. Jagjit Singh (2023) 458 ITR 437, 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: POOJA SWAROOP
• Assessee Lawyers: ANIL JAIN; PRITAM KUMAR
• Section: 153A

Judgement Text

"1 ITA No. 614/Del/2025 DCIT Vs. Pritam Singh Talwar IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 614/DEL/2025 (A.Y. 2021-22) Deputy Commissioner of Income Tax, Room No. 343, 3rd Floor, E-2, ARA Centre, Jhandewalan Extension, Delhi Vs Pritam Singh Talwar 82, DayanandVihar, Vikas Marg, Delhi PAN: ABYPT9153C Appellant Respondent Assessee by Sh. Anil Jain, CA & Sh. Pritam Kumar, Adv Revenue by Ms. PoojaSwaroop, CIT (DR) Date of Hearing 23/12/2025 Date of Pronouncement 24/12/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals)-30 Delhi, (‘Ld. CIT(A)’ for short), dated 20/11/2024 pertaining to Assessment Year 2021-22. 2. In the present appeal, Revenue challenged the order of the ld. CIT(A) dated 20/11/2024 wherein the ld. CIT(A) by relying on the judgments of the Hon'ble Supreme Court in the case of CIT-14 Vs. Jagjit Singh (2023) 458 ITR 437 and the Judgment of 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) dated 20/11/2024, Revenue preferred the captioned Printed from counselvise.com 2 ITA No. 614/Del/2025 DCIT Vs. Pritam Singh Talwar appeal. 3. 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 block period for the purpose of making assessment as per section 153C of the Act and by following the ratio laid down by the Hon'ble Supreme Court in the case of Jagjit Singh (supra) and the Judgment of 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 24th December, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 24 .12.2025 R.N, Sr.P.S* Printed from counselvise.com 3 ITA No. 614/Del/2025 DCIT Vs. Pritam Singh Talwar Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "