SHRI SANDEEP BHATI,FARIDABAD V. DCIT,CENTRAL CIRCLE-27, DELHI

ITA 3947/DEL/2025

AI Insights

The case involves eight appeals by the assessee, Sh. Sandeep, against the orders of the CIT(A)-31, Delhi, concerning the assessment years 2013-14 to 2020-21. These appeals arose from protective assessments made under section 153C read with section 143(3) of the Income Tax Act, 1961, following a search action on 16.10.2019 in the Navin Mahipal group of cases. The primary contention revolves around the legality and merits of these protective assessments, with the assessee challenging the improper recording of section 153C satisfaction and related issues. The CIT-DR supported the assessments, citing the need to safeguard the Revenue's interest. However, the tribunal decided to defer the adjudication on these protective assessments until the substantive assessments, which are still pending, are concluded.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822436 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 16-06-2025
• Other Referred Cases: Lalji Haridas Vs. ITO (1961) 43 ITR 387 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: S.S. NAGAR
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3945/Del/2025 : Asstt. Year : 2013-14 ITA No. 3946/Del/2025 : Asstt. Year : 2014-15 ITA No. 3947/Del/2025 : Asstt. Year : 2015-16 ITA No. 3948/Del/2025 : Asstt. Year : 2016-17 ITA No. 3949/Del/2025 : Asstt. Year : 2017-18 ITA No. 3950/Del/2025 : Asstt. Year : 2018-19 ITA No. 3951/Del/2025 : Asstt. Year : 2019-20 ITA No. 3952/Del/2025 : Asstt. Year : 2020-21 Sh. Sandeep, H. No. 172, Village Amipur, Faridabad, Haryana-121101 Vs DCIT, Central Circle-27, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. BRZPS1335M Assessee by : Sh. S. S. Nagar, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 22.12.2025 Date of Pronouncement: 22.12.2025 ORDER Per Bench: These assessee’s eight appeals ITA Nos. 3945 to 3952/Del/2025, for A.Ys. 2013-14 to 2020-21, arise against the CIT(A)-31, Delhi’s in DIN & order Nos. TIBA/APL/S/250/2024- 25/1074808468(1), 1074810935(1), 1074806874(1), 1074809950(1), 1074807482(1), 1074809226(1), 1074811935(1) and 1074812314(1) all dated 21.03.2025 in proceedings u/s 153C r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively. Printed from counselvise.com ITA Nos. 3945 to 3952/Del/2025 Sandeep 2 2. Heard both the parties at length. Case files perused. 3. We notice at the outset during the course of hearing that the assessee/appellant herein is aggrieved against both the learned lower authorities’ action inter alia framing section 153C r.w.s. 143(3) assessments dated 30.03.2023, in furtherance to the search action dated 16.10.2019 in Navin Mahipal group of cases etc. 4. That being the case, learned CIT-DR vehemently supports all the impugned assessments on legality as well as on merits wherein both the lower authorities have made protective additions under various heads involving varying sums. He quotes Lalji Haridas Vs. ITO (1961) 43 ITR 387 (SC) to buttress the point that as and when there arises the doubt in the learned assessing authority’s mind as to in whose hands a particular head of income is to be assessed, it could indeed frame such a “protective” assessment to safeguard the Revenue’s interest. 5. Learned counsel representing assessee on the other hand seeks to raise various legal arguments inter alia going to root of the matter i.e. alleged improper recording of section 153C satisfaction and other related issues. The fact however remains that the corresponding “substantive” assessments are still stated to be pending before the learned CIT(A) as fairly Printed from counselvise.com ITA Nos. 3945 to 3952/Del/2025 Sandeep 3 informed by both the parties. We therefore deem it appropriate in the larger interest of justice to observe that all these “protective” assessments must await the final outcome of the substantive appeals which are pending before the learned CIT(A) in order to avoid multiplicity of proceedings and mutually contradictory findings; as the case may be. We thus deem it appropriate in the larger interest of justice to restore the assessee’s instant appeals back to the learned CIT(A) for his afresh appropriate adjudication after awaiting the final outcome of the corresponding substantive assessments; as per law. Ordered accordingly. 6. All other legal issues as well as those on merits between the parties are kept open at this stage. 7. These assessee’s eight appeals ITA Nos. 3945 to 3952/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 22/12/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 22/12/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "