ACIT Vs Pooja Gupta (ITAT Delhi)
The Delhi ITAT “F” Bench, in ACIT v. Pooja Gupta (ITA No. 3739/Del/2025, AY 2014-15; order dated 29.12.2025), has dismissed the Revenue’s appeal and upheld the order of the CIT(A) deleting the assessment framed u/s 153C.
The Tribunal noted that the CIT(A) had rightly relied on the jurisdictional Delhi High Court judgment in PCIT v. Ojjus Medicare Pvt. Ltd. (465 ITR 101) to hold that the assessment year under consideration fell beyond the permissible six assessment years contemplated u/s 153C r.w.s. 153A.
The Revenue failed to bring on record any contrary binding precedent or distinguishing facts to dislodge the applicability of Ojjus Medicare. The ITAT therefore held that the CIT(A)’s order suffered from no infirmity, and the assumption of jurisdiction itself was invalid.
Accordingly, the Revenue’s appeal was dismissed as devoid of merits, reaffirming that assessments beyond the statutory six-year window u/s 153C cannot be sustained in law
FULL TEXT OF THE ORDER OF ITAT DELHI
The present appeal is filed by the Revenue against the order of the ld. Commissioner of Income Tax(Appeals)-25 [‘Ld. CIT(A)’ for short], New Delhi dated 13.02.2025 pertaining to Assessment Year 2014-15.
2. There is a delay of 5 days in filing the present appeal. For the reasons stated in the petition for condonation of delay, the delay of 5 days in filing the appeal is condoned.
