LEGEND INFOWAYS INDIA LTD (FORMERLY LEGEND INFOWAYS PVT LTD.),DELHI vs. ITO WARD 15(2), DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3959/Del/2026, A.Y. 2011-12 Legend Infoways India Ltd. Vs. ITO (Formerly Legend Infoways Ward 15(2), Pvt. Ltd.) New Delhi 47/18, Rejedra Place Metro Station, Rajender Nagar, Central Delhi, New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCL3033G Appellant .. Respondent Appellant by : None Respondent by : Shri Pramod Kumar, Sr. DR Date of Hearing 24.06.2026 Date of Pronouncement 07.08.2026

O R D E R PER VIMAL KUMAR, JM: The appeal filed by the appellant/assessee is against order dated 20.02.2026 of the Principal Commissioner of Income Tax(Appeals)-31, New Delhi [hereinafter referred to as “the PCIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order

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dated 17.12.2018 of Ld. Assessing Officer/ Income Tax Officer, Ward -15(2), New Delhi (hereinafter referred to ‘The AO’) u/s 143(3) r.w.s. 147 of the Act for A.Y. 2011-12.

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2.1 Against order dated 17.12.2018 of Ld. AO, the appellant/assessee filed appeal before Ld. PCIT(A) which was dismissed vide order dated 20.02.2026.

“1. That on the facts and circumstances of the case and in law, the impugned order dated 20.02.2026 passed by the Principal CIT(A)-31, New Delhi dismissing the appeal in limine for non-prosecution without deciding the appeal on merits is bad in law, contrary to the mandatory provisions of section 250(6) of the Income- tax Act, 1961, and liable to be set aside. 2. That on the facts and circumstances of the case and in law, the original assessment order u/s 143(3) r.w.s 147 dated 17.12.2018 is bad in law being void ab-initio, and the Ld. CIT(A) erred in not quashing the same or directing deletion of the addition without considering the submissions. 3. That the learned Assessing Officer erred in law and on facts in reopening the assessment under section 147 of the Income-tax Act, 1961, and in issuing notice under section 148, and the entire reassessment proceedings are bad in law, void ab initio, and liable to be quashed. The Ld. CIT(A) has erred while upholding the same. 4. That the reopening in the present case was without valid jurisdiction, without proper "reason to believe", and constitutes a mere change of opinion and/or assumption of jurisdiction on borrowed satisfaction, rather than on the basis of legally sustainable material and Ld. CIT(A) has erred while upholding the initiation of reassessment proceeding. 5. That the reopening by the Ld. AO is further invalid for want of proper sanction/approval under section 151, if any, and for non-compliance with the mandatory statutory procedure governing reassessment and Ld. CIT(A) has erred while upholding the same. 6. That without prejudice to the above, the learned Assessing Officer erred in making an addition of Rs. 5,00,00,000/- on account of alleged commission income, which is arbitrary, unsupported by evidence, and contrary to facts and law and the Ld. CIT(A) has erred while dismissing the appeal solely on the ground of non-attendance/non-prosecution, without applying his mind to the grounds raised before him or the assessment order, thereby violating the

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principles of natural justice and settled judicial precedents holding that CIT(A) cannot dismiss appeals for non-prosecution. 7. That on the facts and circumstances of the case and in law, the Ld. CIT(A) failed to exercise his appellate powers under section 251 to verify and adjudicate the merits of the addition of Rs. 5,00,00,000/- made by the Ld. AO on account of alleged commission income, as raised in the original grounds before him, rendering the dismissal perverse and unsustainable. 8. That the addition made by the Ld. AO on account of alleged commission income has been made without bringing any cogent material on record to establish actual receipt/accrual of such income in the hands of the appellant and Ld. CIT(A) has erred while upholding the same. 9. That order of the Ld. CIT(A) is bad in law, contrary to facts and evidence on record, and liable to be quashed. 10. That the appellant craves leave to add, alter, amend or vary any of the above grounds during the pendency of the appeal.” 4. At the time of hearing, non-appeared on behalf of the appellant/assessee.

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Order pronounced in the open court on 07.08.2026

Sd/- Sd/- (RAMIT KOCHAR) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07.08.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI