IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. 537/DEL/2022 (A.Y. 2017-18)

ITA No. 2374/DEL/2022 (A.Y. 2018-18)

ITA No. 2374/DEL/2022 (A.Y. 2018-18)

ITA No. 2374/DEL/2022 (A.Y. 2018-18)

ITA No. 2374/DEL/2022 (A.Y. 2018-18)

ITA No. 2374/DEL/2022 (A.Y. 2018-18)

ITA No. 2374/DEL/2022 (A.Y. 2018-18)

ITA No. 2374/DEL/2022 (A.Y. 2018-18) ITA No. 4412/DEL/2024 (A.Y. 2020-21)

ORDER PER YOGESH KUMAR, U.S. JM:

The captioned appeals are filed by the Assessees challenging the respective Final Assessment Orders passed u/s 143(3) r.w.s. 144C(13) r.w. Section 144B of the Income Tax Act, 1961 (the Act in short) dated 31/01/2022 pertaining to A.Y 2017-18, dated 30/07/2022 for A.Y

2018-19 and 30/07/2024 pertaining to A.Y 2020-21 respectively.

2. The Assessees have raised Additional Ground No. 6 in A.Y 2017- 18, Additional Ground No 23 in A.Y 2018-19 and Ground No. 13 in A.Y 2020-21 contending that the impugned Final Assessment orders dated 24/08/2022 are time barred by limitation and are bad in law, as the same have been passed beyond the time frame prescribed under section 153(1) read with secti