आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली

श्री धिकास अिस्थी, न्याधयक सिस्य एिं

श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.

1441/धिल्ली/2017(

नि.व . 2012-13)

ITA No. 1441/Del/2017(A.Y 2012-13)

Denso India P. Ltd., (Earlier Known as Denso India Ltd.)

B-1/D-4, Ground Floor, Mohan Co-operative Industrial Estate, Mathura Road, Badarpur, New Delhi 110044 PAN: AAACD-4255-F ...... Appellant अपीलार्थी/

Vs.

बिाम Joint Commissioner of Income Tax, Special Range-3, New Delhi ..... Respondent प्रनिवादी/

आअसं.

854/धिल्ली/2021(

नि.व . 2016-17)

ITA No. 854/Del/2021(A.Y 2016-17)

Research Now India P. Ltd., Suite No.203, Second Floor, Building No. 234A, Chandi Plaza, New Delhi 110065 PAN: AAECR-9894-G ...... Appellant अपीलार्थी/

Vs.

बिाम Assistant Commissioner of Income Tax, Circle 19(1), New Delhi OR The Assessing Officer, National e-Assessment Centre, Delhi ..... Respondent प्रनिवादी/

आअसं.

3384/धिल्ली/2024(

नि.व . 2020-21)

ITA No. 3384/Del/2024(A.Y 2020-21)

Sopra Banking Software Solutions India P. Ltd., Unit No. 505, 506 & 507, Pride Silicon Plaza, S.No. 106A, Hissa No. 2A/7A SB Road Shivaji Nagar, Pune, Maharashtra 411045 PAN: AAECC-8251-G ...... Appellant अपीलार्थी/

Vs.

बिाम Deputy Commissioner of Income Tax, Circle 5(2)(1), Block A, Tulsi Marg, Sector-24, Noida, Uttar Pradesh 201307 ..... Respondent प्रनिवादी/

अपीलार्थीगण द्वारा/ Appellants by : Shri Vishal Kalra, Advocate, Ms. Sumisha Murgai, S/Shri Ankit Sahani, Advocate, Kashish Gupta &

Ms. Taranjit Kaur S/Shri Neeraj Jain, Advocate, Ramit Katyal &

Ms. Mansha Bhalla, Chartered Accountant प्रधििािी द्वारा Respondent by : Shri Dharm Veer Singh, CIT(DR)

/

Date of hearing : 13/01/2026 सुिवाई की निथर्थ/

Date of pronouncement : 23/01/2026 घोषणा की निथर्थ/

ORDER आदेश/

PER VIKAS AWASTHY, JM:

These three appeals by three different assessees are taken up together as they involve identical issue. The assessees in their respective appeals have assailed validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) r.w.s 153 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’). The assessess in their respective appeals have raised the legal issue challenging validity of the final assessment order on the ground on limitation by way of additional ground of appeal.

2. The ld. Counsels for the respective assessees placing reliance on the decision rendered in the case of CIT vs. Roca Bathroom Products P Ltd. reported as 140 taxmann.com 304 (Mad.), submits that the assessment orders in the impugned assessment years are barred by limitation. It is submitted that for determining the period of limitation for passing final assessment order the provisions of section 144C of the Act, are to be read with section 153 of the Act. The Counsels furnished date chart in their respective appeals tabulating the relevant dates for ascertaining the period of limitation within which the final assessment order was required to be passed and also the dates on which the final assessment orders for respective assessment years were actually passed by the Assessing Officer (AO). It is further contended that various Benches of the Tribunal taking consistent view have quashed the final assessment order passed beyond the period of limitation as per section 144C(13) r.w.s. 153 of the Act. The said legal ground is raised by the assessee following ratio laid down in the case of Roca Bathroom Products P Ltd. (supra). To further support their submissions, reliance is placed on following Tribunal orders: -

• Aveva Solutions India LLP [TS-681-ITAT-2025 (HYD-TP] (Hyd-Trib.);

• Ethan Energy India P. Ltd. [Ts-704-ITAT-2025 (HYD)-TP] (Hyd-Trib.); &

• Super Brands Ltd. vs ADIT, ITA No. 3115/Del/2009 & 2609/Del/2021 (Del-Trib.)

3. Shri Dharam Veer Singh representing the department at the outset raised objection for taking up these appeals for adjudication. He submitted that the issue