DSC ENGINEERING PRIVATE LIMITED,DELHI V. DCIT CENTRAL CIRCLE-14, DELHI

ITA 5802/DEL/2024

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The case involves DSC Engineering Pvt. Ltd., which appealed against the order of the CIT(A)-26, New Delhi, concerning the denial of a tax refund. The refund in question amounted to Rs.11,60,000, which was reduced by the Assessing Officer while computing tax for the Assessment Year 2015-16. The primary legal issue was whether the assessee's claim for a loss and resultant refund was allowable under proceedings initiated under Section 147 of the Income Tax Act, despite not filing the return of income within the prescribed due date as required by Section 139(1). The Tribunal heard the arguments and found no merit in the assessee's appeal, leading to the dismissal of the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830597 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 16-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Section: 147; 143(3)

Judgement Text

"P a g e | 1 ITA No.5802/Del/2024 DSC Engineering Pvt. Ltd. (AY: 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5802/Del/2024 (Assessment Year:2015-16) DSC Engineering Pvt. Ltd. Room No.2, Third Floor, E-9, South Extension Part-2, New Delhi - 110049 Vs. DCIT, Central Circle-14 New Delhi \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCD9689E Appellant .. Respondent Appellant by : None Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 08.01.2026 Date of Pronouncement 21.01.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 22.10.20224 of the Ld. CIT(A)-26, New Delhi (hereinafter referred as Ld. Printed from counselvise.com P a g e | 2 ITA No.5802/Del/2024 DSC Engineering Pvt. Ltd. (AY: 2015-16) First Appellate Authority or in short Ld. ‘FAA’) in DIN No : ITBA/APL/M/250/2024-25/25/1069870333(1) arising out of the order dated 30.03.2022 passed u/s 147 r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the DCIT, Central Circle 14 for AY: 2015-16. 2. None appeared at the time of hearing and record shows notices have been issued repeatedly. No more opportunity is justified. 3. Ld. DR was heard. 4. We find that the dispute concerns the denial of refund of Rs.11,60,000/- which Assessing Officer has reduced in tax credit while computing tax and ld. CIT(A) has sustained the addition while determining the question as to if assessee’s claim of loss and resultant refund would be allowable inproceedings u/s 147 of the Act, if the assessee had not filed return of income within the prescribed due date as per Section 139(1) of the Act and as there was no non-compliance of Section 80 of the Act. Printed from counselvise.com P a g e | 3 ITA No.5802/Del/2024 DSC Engineering Pvt. Ltd. (AY: 2015-16) 5. We find no error in order of ld. CIT(A) in rejecting assessee’s contention to claim loss of Rs.36,70,342/- resulting into alleged claim of refund. The grounds have no substance. The appeal of the assessee is dismissed. Order pronounced in the open court on 21.01.2026 Sd/- (Manish Agarwal) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 21.01.2026 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 "