Deputy Commissioner of Income Tax vs Pritam Singh Talwar

PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals)-30 Delhi, (‘Ld. CIT(A)’ for short), dated 20/11/2024 pertaining to Assessment Year 2021-22.

In the present appeal, Revenue challenged the order of the ld. CIT(A) dated 20/11/2024 wherein the ld. CIT(A) by relying on the judgments of the Hon'ble Supreme Court in the case of CIT-14 Vs. Jagjit Singh (2023) 458 ITR 437 and the Judgment of jurisdictional High Court in the case of PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.)allowed the appeal of the assessee. Aggrieved by the order of the ld. CIT(A) dated 20/11/2024, Revenue preferred the captioned

appeal. 3. The ld. DR relying on the assessment order, sought for allowing the appeal.

It is found that the ld. CIT(A) while setting aside the assessment order observed that the year under consideration is not covered within the six assessment years block period for the purpose of making assessment as per section 153C of the Act and by following the ratio laid down by the Hon'ble Supreme Court in the case of Jagjit Singh (supra) and the Judgment of Hon’ble jurisdictional High Court in the case of Ojjus Medicare Pvt. Ltd. (surpa), held that the assessment year under consideration would fall beyond the ambit of six years provided u/s 153C r.w.s. 153A of the Act. Accordingly allowed the appeal of the assessee.

Considering the above facts and circumstances, since there is no contrary judgment or differentiable facts brought on record by the department, we find no merits in the grounds of appeal of the Revenue. Accordingly, the appeal of the Revenue is dismissed as devoid of merits.

In the result, the Appeal of the Revenue is dismissed.