ITO, WARD- 1(5), NOIDA vs. ISHWAR SINGH MAVI , UTTAR PRADESH

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ITA 6668/DEL/2019Status: DisposedITAT Delhi29 July 2026AY 2009-102 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The ITAT found no merit in the Revenue's appeal, noting that the CIT(A) had already directed the AO to initiate fresh proceedings under section 147 of the Act. The tribunal upheld the CIT(A)'s decision to annul the assessment order.

What were the facts?

The Revenue appealed an order from the CIT(A) concerning assessment year 2009-10, which involved proceedings under section 144 read with section 147 of the Income-tax Act. The assessee did not appear for the hearing.

What were the issues?

Whether the Revenue's appeal was maintainable when the CIT(A) had already directed fresh proceedings under section 147. The validity of the assessment order annulled by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 150

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA

Pronounced: 07.07.2026

आदेश / ORDER

This Revenue’s appeal for assessment year 2009-10, arises against the Commissioner of Income Tax (Appeals-1, Noida’s dated 31.12.2018in Appeal No.308/2016-17/Noida, involving proceedings under section 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice.None appears at the assessee/respondent’s behest. He is accordingly proceeded ex-parte.

2.

It next transpires during the course of hearing with the able assistance from the Revenue side that the learned CIT(A) has already made it clear in the impugned lower appellate discussion that the department shall indeed

ITA 6668/DEL/2019 ISHWAR SINGH MAVI

be at liberty to initiate fresh proceedings u/s 147 of the Act against the assessee; reading as under:-

“67. Considering the law laid down by Hon'ble Jurisdictional High Court (supra) and the Hon'ble Apex Court as referred to the above (supra) & the order of Ld. ITAT, Delhi Benches, Delhi being jurisdictional Bench of Ld. ITAT for this office (supra) the impugned assessment order is held to be irregular in law and is annulled and revenue is protected under the provisions of Section 150 of IT Act, 1961 & the Ld. AO is directed to reopen the assessment u/s 147 of I.T. Act, 1961 and thereafter, reframe the assessment after following the due process of law & after issuing necessary notices to the appellant as per law and after giving to the appellant reasonable opportunity of being heard & considering the evidence laid by the appellant, if any, and as may be the case. The appeal of the appellant is disposed in terms of the above.” 3. That being the case, this tribunal hardly sees any merit in the Revenue’s locus standi; in the instant case which is very much protected as per the learned CIT(A)’s above its directions. Rejected accordingly.

4.

The appeal of the Revenue is dismissed.

Order pronounced in the open court on 7th July, 2026.

Sd/-

(SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29.07.2026 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ

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