DEPUTY COMMISSIONER OF INCOME TAX, DELHI V. PRIYANKA GUPTA (LEGAL HEIR OF LATE SMT. NEERU GUPTA), DELHI

ITA 2839/DEL/2025

AI Insights

The case involves an appeal by the Revenue against the order of the First Appellate Authority, which had favored the assessee, Priyanka Gupta, the legal heir of late Smt. Neeru Gupta. The dispute arose from an assessment order passed under sections 144 and 143(3) of the Income Tax Act, 1961, for the Assessment Year 2021-22. The core issue was the interpretation of the 'block period of assessments' in the context of a search assessment, where the assessee was not a search person. The First Appellate Authority's decision was influenced by the judgments of the Delhi High Court, which the Tribunal found to be binding and correctly applied.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833856 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2021-2022
• Appeal Filed On: 29-04-2025
• Other Referred Cases: PCIT vs. Ojjus Medicare Pvt. Ltd., PCIT Vs. Shri Jasjit Singh
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL SETHI
• Assessee Lawyers: POOJA SWAROOP
• Section: 144

Judgement Text

"P a g e | 1 ITA No.2839/Del/2025 Priyanka Gupta(legal heir of late smt.Neeru Gupta) (AY: 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.2839/Del/2025 (Assessment Year:2021-22) DCIT, Room No. 343, 3rd Floor, ARA Centre, Jhandewalan Extension, New Delhi – 110055 Vs. Priyanka Gupta (Legal heir of late Smt. Neeru Gupta) A-118, Ground Floor, Preet Vihar, New Delhi - 110092 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AERPG8312E Appellant .. Respondent Appellant by : Sh. Anil Sethi, CA Sh. HarshitSrivastav, CA Respondent by : Ms. Pooja Swaroop, CIT, DR Date of Hearing 14.01.2026 Date of Pronouncement 04.02.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 29.01.2025 of the Ld. CIT(A)-30, 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.2839/Del/2025 Priyanka Gupta(legal heir of late smt.Neeru Gupta) (AY: 2021-22) ITBA/APL/M/250/2024-25/1072691622(1)arising out of the order dated 30.12.2022 u/s 144 r.w.s143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the DCIT, CC-31 for AY: 2021-22. 2. On hearing both sides we find that the department has come up in appeal challenging the impugned order of ld. First Appellate Authority where assesse got relief on the basis of judgments of Hon’ble Delhi High Court in the case of PCIT vs. Ojjus Medicare Pvt. Ltd. in ITA No. 52/2024 dated 03.04.2024and in the case of PCIT Vs. Shri Jasjit Singh (2024) 336 CTR 634 (Delhi). The issue culminated in favour of the assessee as ld. First Appellate Authority has held that in regard to present Assessment Year 2020-21 on the basis of search assessment in the case of assessee being of none search person, therefore, the date of search to reckon block period of assessments has to be calculated from the date of receipt of the books. 3. We are of the considered view that there is no law cited to the contrary in the ground as raised the challenge to allege that ld. CIT(A) erred in Printed from counselvise.com P a g e | 3 ITA No.2839/Del/2025 Priyanka Gupta(legal heir of late smt.Neeru Gupta) (AY: 2021-22) following the binding decision in case of Ojjus (supra) or Jasjit Singh (supra). Grounds raised have no substance.The appeal of revenue is dismissed. Order pronounced in the open court on 04.02.2026 Sd/- (Amitabh Shukla) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 04.02.2026 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 "