FAHEEMA,MEERUT vs. ITO, WARD 1(1)(3), MEERUT

ITA 7173/DEL/2026Status: DisposedITAT Delhi02 September 2026AY 2019-203 pages

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

Before: Sh. Satbeer Singh Godara

For Appellant: Dr. Sundeep Jain, Advocate (V/C)
Hearing: 02.09.2026Pronounced: 02.09.2026

This assessee’s appeal for Assessment Year, arises against the NFAC, Delhi DIN & order No. ITBA/NFAC/S/250/2025-26/1087191767(1) dated 11.03.2026, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused.

3.

For the reasons stated in the assesses’s condonation averments, delay of 33 days in filing of instant appeal is 2 7173/Del/2026 Faheema Meerut

hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

4.

The assessee/ appellant first and foremost argument raised herein that the learned Assessing Officer’s impugned reassessment framed on 24.11.2023 itself is not sustainable in law for want of issua

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