HARVINDER SINGH,KARNAL vs. ITO WARD 1 KARNAL, KARNAL

ITA 3219/DEL/2026Status: DisposedITAT Delhi13 August 2026AY 2017-183 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal against an intimation order under section 143(1) of the Income Tax Act, 1961, which made adjustments to the declared income. The CIT(A) dismissed the assessee's appeal in limine due to improper grounds.

What did the Tribunal hold?

The tribunal found that the grounds raised before it were not properly presented before the CIT(A) and that the assessee had not challenged the adjustments made to the total income. In the interest of justice, the matter was remanded back to the CIT(A) for a fresh decision.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine and whether the intimation under section 143(1) was valid without prior notice under section 139(9).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250,Section 139(9)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

For Appellant: Shri Girish Aneja, CA, Ms. Beenu, Sr. DR
Hearing: 29/07/2026Pronounced: 29/07/2026

PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24.10.2025 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2017-18 arising out of the intimation order passed u/s 143(1) of the Act dated 27.03.2019, wherein the certain adjustment were made in the income declared by the assessee.

2.

Against the said order, assessee had filed appeal before the Ld. CIT(A), however, the grounds taken before the Ld. CIT(A) were not proper and therefore,

3.

Before us, the assessee has taken following grounds o

The order continues below.

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