DCIT Vs Alok Kumar Agarwal (ITAT Delhi)
Beyond 10 Years = Beyond Jurisdiction: SLP Pending, But Law Binding: Tribunal Refuses to Revive Time-Barred 153A Order
Assessment u/s 153A dated 24/05/2022 was quashed by CIT(A) on the ground that AY 2010-11 falls beyond the extended 10-year limitation prescribed in Explanation 1 to Section 153A(1). Revenue argued before Tribunal that an SLP has been filed against Delhi High Court judgment in Ojjus Medicare Pvt Ltd & additions were made to recover due tax. Assessee submitted that binding jurisdictional decision squarely covers the issue & assessment is time-barred. Tribunal noted that CIT(A) computed the 10-year period & correctly found the year to be outside the permissible range. No contrary precedent or factual distinction was shown. Following the binding Delhi High Court ruling, Tribunal upheld quashing of assessment & dismissed Revenue’s appeal.
FULL TEXT OF THE ORDER OF ITAT DELHI
The captioned appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals)-25 (‘Ld. CIT (A)’ for short), New Delhi dated 28/02/2025 for the Assessment Year 2010-11.
2. Brief facts of the case are that, an assessment order came to be passed on 24/05/2022 u/s 153A of the Income Tax Act, 1961 (‘Act’ for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) by challenging the assessment order dated 24/05/2022. The Ld. CIT(A) vide order dated 28/02/2025, allowed the appeal of the Assessee on the ground that the assessment so framed against the Assessee pertaining to Assessment Year 2010-11 is beyond the extended 10 year period.
