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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Revenue against the order dated 29.01.2025 of the Ld. CIT(A)-30, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN No : ITBA/APL/M/250/2024-25/1072691622(1)arising out of the order dated 30.12.2022 u/s 144 r.w.s143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the DCIT, CC-31 for AY: 2021-22.
On hearing both sides we find that the department has come up in appeal challenging the impugned order of ld. First Appellate Authority where assesse got relief on the basis of judgments of Hon’ble Delhi High Court in the case of PCIT vs. Ojjus Medicare Pvt. Ltd. in ITA No. 52/2024 dated 03.04.2024and in the case of PCIT Vs. Shri Jasjit Singh (2024) 336 CTR 634 (Delhi). The issue culminated in favour of the assessee as ld. First Appellate Authority has held that in regard to present Assessment Year 2020-21 on the basis of search assessment in the case of assessee being of none search person, therefore, the date of search to reckon block period of assessments has to be calculated from the date of receipt of the books.
We are of the considered view that there is no law cited to the contrary in the ground as raised the challenge to allege that ld. CIT(A) erred in following the binding decision in case of Ojjus (supra) or Jasjit Singh (supra). Grounds raised have no substance.The appeal of revenue is dismissed.