HARVINDER KUMAR AHUJA HUF,. vs. DCIT CIRCLE-49(1), DELHI, .

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ITA 6276/DEL/2026Status: DisposedITAT Delhi11 August 2026AY 2019-203 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the ACIT lacked the statutory jurisdiction to frame the assessment based on CBDT circulars. The assessment notice was quashed.

What were the facts?

The assessee filed an original return of income for AY 2019-20. The assessment was framed by the ACIT, Circle-49(1), Delhi.

What were the issues?

Whether the ACIT had the jurisdiction to frame the assessment for a non-corporate return declaring income up to Rs. 20 lakhs in a metro city.

Which sections of the Income-tax Act were involved?

Section 147,Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.08.2026Pronounced: 03.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6276/Del/2026 Assessment Year: 2019-20 Harvinder Kumar Ahuja Vs. Deputy Commissioner of HUF, Income Tax Circle-49(1), 27/17, Upper Ground Floor, Civic Centre, East Patel Nagar, Minto Road, New Delhi- 02 New Delhi- 08 PAN: AAEHH2751P (Appellant) (Respondent) Assessee by Sh. Dishant Sethi, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 03.08.2026 Date of pronouncement 03.08.2026 ORDER PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2026-27/1089157348(1), dated 22.05.2026 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.6276/Del/2026

2.

Coming to the first and foremost legal issue herein; it transpires during the course of hearing that the assessee/appellant had filed its original return for the impugned assessment year u/s 139(1) of the Act stating income of Rs. 5,42,180/-, whereas, it is the learned ACIT, Circle-49(1), Delhi who has framed the assessment dated 30.03.2025 in this case.

3.

It is in this factual backdrop that the appellant/assessee canvasses its first and foremost legal ground/argument that the learned ACIT did not have the statutory jurisdiction to frame assessment in its case going by the CBDT’s landmark circular/instructions No. 1 of 2011 stipulating that such a non- corporate return declaring up to Rs. 20 lakhs in metro cities ought to be dealt with by the Income Tax Officers and not by ACIT or DCIT; as the case may be. This clinching factual position has gone unrebutted from the Revenue side. I thus find in the assessee’s legal ground to quash the impugned assessment dated 30.03.2025 notice in very terms. All other remaining pleadings between the parties stand rendered academic.

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ITA No.6276/Del/2026

4.

This assessee’s appeal is allowed. Order pronounced in the open court on 03.08.2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 11.08.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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