SHRI KRISHAN,MEERUT vs. DCIT,CIRCLE-1(2)(1), MEERUT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1072685782(1) dated 29.01.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset during the course of hearing that the assessee’s instant appeal raises the first and foremost issue of validity of the impugned section 144 r.w.s. 147 assessment dated 02.12.2019 itself as the learned Assessing Officer had not issued any section 143(2) notice before finalizing the same. This clinching fact has gone as un-rebutted from the Revenue side. That being the case, I hereby quash the Shri Krishan 2 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 04/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 04/06/2025
*Subodh Kumar, Sr. PS*