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Judgment
O R D E R
PER VIMAL KUMAR, JM:
The appeal filed by the Department is against order dated 05.12.2025 of the Ld. Commissioner of Income Tax (Appeals), Delhi-25 (hereinafter referred to as ‘the CIT(A)’) u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 21.02.2024 passed by Ld. Assessing Officer / DCIT, Central Circle-26, New Delhi (hereinafter referred to as ‘the AO’) u/s 153C of the Act for Assessment Years 2014-15.
Ld. Departmental Representative submitted that Ld. CIT(A) erred in deleting the additions of Rs. 45,00,000/- u/s 68 of the Act and Rs. 1,35,000/- made on account of unaccounted commission @ 3% on Rs. 45,00,000/- made by Ld. AO. Ld. CIT(A) failed to appreciate that the judgement of Hon’ble High Court of Delhi in Ojjus Medicare Pvt. Ltd. was required to be followed in accordance with the procedural flexibility outlined in CBDT Circular No. 2/2018 dated 15.02.2018. The said judgment was challenged before Hon’ble Supreme Court.
Ld. Authorized Representative for respondent/assessee relied on the impugned order.
From examination of the record in light of aforesaid rival contentions, it is crystal clear that Ld. CIT(A), vide order dated 05.12.2025, by following ratio of Jurisdictional High Court in Ojjus Medicare Pvt. Ltd. had held the impugned assessment order dated 21.02.2024 to be illegal. Mere pendency of SLP against the judgment of the Jurisdictional High Court is of no consequence. Therefore, the grounds of appeal being devoid of merit are rejected.
In the result, the appeal filed by the Appellant/Revenue is dismissed.