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Judgment
PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER:
These appeals preferred by the revenue against the order of the Ld. Pr.CIT(A)-25, New Delhi (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 153C of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under: -
| ITA No. & AY | Ld. FAA who passed the appellate order | Appeal No. & Date of order of the Ld. FAA | AO who passed the assessment order & Date of order |
| 1482/D/26 2010-11 | Pr.CIT(A)-25 New Delhi | DIN: ITBA/APL/M/250/202 5-26/1081771673(1) Dated: 15.10.2025 | ACIT, CC-32 Delhi Dated 26.03.2024 |
| 1482/D/26 2012-13 | Pr.CIT(A)-25 Delhi | DIN: ITBA/APL/M/250/202 5-26/1081771935(1) Dated: 15.10.2025 | ACIT, CC-32 Delhi Dated 26.03.2024 |
None appeared for the assesse at the time of hearing while notices have been issued. There is delay of 10 days in filing the appeals and a condonation application for same is filed. Considering that delay is not of substantial period the same is condoned and appeals are admitted for hearing.
On hearing ld. DR, we find that revenue herein contests the decision of Ld. CIT(A) on the basis that in regard to the assessment years involved 2010-11 & 2012-13, ld. CIT(A) by relying decision of Hon’ble Delhi High Court in PCIT, Central-1, Delhi Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Delhi) and decision of Hon’ble Supreme Court in CIT Vs. Jasjit Singh (2023) (SCC Online SC 1265) has held the assessment years fall beyond the block of 10 years of which assessments u/s 153C could have been conducted.
In this context, as we go through the impugned order of ld. CIT(A) we find that in appellate order dated 15.12.2025 for AY; 2012-13 Ld. First Appellate Authority has taken note of the facts of the case wherein search in case of Alankit Group of companies had taken place on 18.10.2019 and the date of recording of satisfaction note in case of searched person is 23.06.2022 and the date of recording of satisfaction note after receipt of seized documents by the AO non searched person i.e. appellant, is shown to be 08.08.2022, thereby in regard to the assesse being a non searched person the date of search happens to be 08.08.2022 relevant to Financial Year 2022-23 and Assessment Year 2023-24. Thus, the assessment years are beyond the period of 10 year and thereby following the decision of Hon’ble Delhi High Court in Ojjus Medicate Pvt. Ltd. (supra), ld. CIT(A) has quashed the assessment orders and ld. DR could not cite any facts or proposition of law contrary to the discussion of ld. First Appellate Authority. Thus, ground as raised have no substance, the appeals are accordingly, dismissed.