NISHA ARORA,NEW DELHI vs. ITO-WARD 3 ROHTAK, HARYANA

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ITA 7214/DEL/2026Status: DisposedITAT Delhi23 September 2026AY 2017-182 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the non-issuance of a mandatory notice under section 143(2) is fatal to the assessment proceedings. Therefore, the assessment order was quashed.

What were the facts?

The assessee's appeal for AY 2017-18 was against an assessment order passed under section 147 of the Income Tax Act. The primary challenge was the non-issuance of a mandatory notice under section 143(2) before the assessment was framed.

What were the issues?

The key legal issue was the validity of an assessment framed under section 147 without issuing the mandatory notice under section 143(2) to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(2),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Janvi Khana, Adv
Hearing: 18.08.2026Pronounced: 18.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 7214/Del/2026 Assessment Year: 2017-18

Nisha Arora Vs Income Tax Officer C/o B-50, LGF, South Extension-II, Ward- 3, New Delhi- 49 Rohtak, Haryana (APPELLANT) (RESPONDENT) PAN No. ARLPA6895K Assessee by: Sh. Shaantanu Jain, Adv., Ms. Janvi Khana, Adv. Revenue by : Sh. Mangali Venkata Ramesh, Sr. DR Date of Hearing: 18.08.2026 Date of Pronouncement: 18.08.2026 ORDER PER SATBEER SINGH GODARA, JM:

This assessee’s appeal for Assessment Year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (for short, ‘CIT(A)/NFAC’), Delhi’s DIN & order No. ITBA/NFAC/S/250/2026-27/1089447906(1) dated 05.06.2026, involving proceedings u/s 148 of the Income Tax Act, 1961; hereinafter referred to as, “the Act”.

Heard both the parties. Case file perused.

2.

The assessee at the outset raises herein the first and foremost legal ground challenging validity of the learned Assessing Officer’s section 147 r.w.s. 144 assessment dated 28.02.2025 for non-issuance of section 143(2) notice. The

2 Revenue could hardly dispute that even going by the learned CIT(A)/NFAC detailed discussion at pages 8 top 9 in paragraph 4.3 thereof, no such notice had been issued to the assessee before framing the aforesaid assessment.

3.

That being the clinching factual position, I hereby quote ACIT vs Hotel Blue Moon (2010) 321 ITR 362(SC) that such a non-issuance of a mandatory section 143(2) notice is indeed fatal to the assessment itself. Quashed accordingly.

All other remaining pleadings between the parties stand rendered academic.

4.

This assessee’s appeal is allowed.

Order pronounced in the open court on 18.08.2026 .

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 23.09.2026 *Pooja Mittal, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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