THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs AMOL AWASTHI

Judgment text excerpt

$~117 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 21.04.2025 + ITA 99/2025 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1, JHANDEWALAN EXTENSION, NEW DELHI .....Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Ms Aditi Sabharwal and Mr Abhishek Anand, Advocates. versus AMOL AWASTHI .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA ORDER % 21.04.2025 VIBHU BAKHRU, J. CM APPL. 22906/2025 (condonation of delay) 1. For the reasons stated in the application, the delay of 37 days in filing the captioned appeal is condoned. 2. The application stands disposed of. ITA 99/2025 3. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 [the Act] impugning an order dated 13.09.2024 passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.1342/Del/2024 [the impugned order]. The impugned order was a Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:30.04.2025 ITA 99/2025 Page 1 of 7 15:47:02 common order passed in the batch of appeals (seven in number) preferred by the Assessee impugning the final assessment orders passed under Section 144C and 153C read with Section 143(3) of the Act, pursuant to the directions issued by the learned Dispute Resolution Panel [DRP]. 4. The present appeal relates to the learned ITAT’s order insofar, as it pertains to the Assessee’s appeal in respect of assessment year [AY] 2011- 12 [ITA No.1342/Del/2024], which was allowed by the learned ITAT. 5. The Revenue has projected the following questions for consideration of this Court: “2.1 Whether on the facts and circumstances of the case and in law, the Ld. ITAT has erred in holding that block periods for assessment u/s 153C of the Income-tax Act, 1961, by calculati