THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SMT. SNEH SHARMA

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ITA - 176 / 2026HC Delhi10 March 20262 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The High Court admitted the appeal on substantial questions of law regarding the validity of assessment proceedings when the assessee did not appear and their NRI status was unknown to the AO. It questioned whether the absence of a draft assessment order could nullify proceedings.

What were the facts?

The assessee, an NRI, did not appear despite a notice under Section 147/148 of the Income Tax Act. The Assessing Officer was unaware of the assessee's NRI status. The lower authorities held the assessment proceedings void for not following Section 144(C).

What were the issues?

Whether assessment proceedings are void for not following Section 144(C) when the assessee is an NRI and did not appear, and whether the AO's lack of awareness of NRI status justifies the proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144(C)

AI-generated summary — verify with the full judgment below

$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 176/2026

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL

TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia SSC.

versus

SMT. SNEH SHARMA .....Respondent Through: Mr. Manuj Sabharwal, Mr. Manish Kumar, Mr. Drona Negi and Mr. Devvrat Tiwari, Advs..

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

10.03.2026 O R D E R 1. The appeal is admitted on the following substantial questions of law : i. When despite the notice issued under Section 147/148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’), the respondent-assessee did not appear and the fact that the assessee was an NRI was not brought to the notice of the Assessing Officer, whether the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal were legally justified in holding that sans following the procedure under Section 144(C) of the Act of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 11:05:22

1961, the assessment proceedings are void-ab-initio? ii. Whether in the facts and circumstances of the case, the assessment proceedings can be declared null and void on account of non furnishing of draft assessment order in face of the fact that the Assessing Officer has taken a plausible plea that since no income tax return was filed for Assessment Year 2017-18 and for the period prior thereto, he was not aware about the residential status of the respondent-assessee? 2. Issue notice. 3. Mr. Manuj Sabharwal, learned counsel for the respondent accepts notice. 4. List this appeal for hearing in due course.

DINESH MEHTA, J

VINOD KUMAR, J MARCH 10, 2026/dd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 11:05:22

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