Essel Highways Ltd. v. Deputy Commissioner of Income Tax, Delhi

Parties Involved

Facts Summary

The assessee, Essel Highways Ltd., filed an appeal against the order dated 12.11.2025 passed by the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi for the Assessment Year 2018-19. The assessee contended that the Commissioner of Income Tax (Appeals) dismissed the appeal on the presumption that it was filed beyond the prescribed date without considering the merits of the case. The assessee argued that the Assessing Officer erred in various aspects, including assessing the total loss, making additions under section 14A, and not providing an opportunity to be heard. The appeal was heard on 27.08.2026 and the order was pronounced on 24.09.2026.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in dismissing the appeal on the presumption that it was filed beyond the prescribed date without considering the merits of the case.
• 2. Whether the Assessing Officer erred in assessing the total loss of the Appellant at INR 54,96,91,806 as against the returned loss of INR 57,62,74,543.
• 3. Whether the Assessing Officer erred in making the addition amounting to INR 2,65,82,737 under section 14A of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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