ANITA,HARYANA vs. ITO. WARD-1, HISSAR, HARYANA

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ITA 5460/DEL/2026Status: DisposedITAT Delhi28 July 2026AY 2018-192 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 reopening initiated under the old tax regime on or after April 1, 2021, was not sustainable as the new law had come into effect. Therefore, the impugned reopening was quashed.

What were the facts?

The assessee challenged the validity of the reopening of assessment for AY 2018-19. The Assessing Officer issued a notice under Section 148 via email on March 31, 2022, which was received on April 1, 2022.

What were the issues?

The primary issue was the validity of the reopening of assessment under the old tax regime when the new law had come into effect. The date of issuance and receipt of the Section 148 notice was crucial.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: CA & Ms, CA (Through VC)
Hearing: 08.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.5460/Del/2026 Assessment Year: 2018-19

ANITA, Vs. ITO, WARD-1, HISSAR HOUSE NO. 1358, SECTOR 16-17, HISAR, HARYANA PAN: CLZPA4513L (Appellant) (Respondent)

Assessee by Sh. Parikshit Agarwal, CA & Ms. Shruti Khandelwal, CA (Through VC) Department by Sh. Nirmal Nangia, Sr. DR. Date of hearing 08.07.2026 Date of pronouncement 08.07.2026

ORDER This appeal of the assessee for assessment year 2018-19,

arises against the Commissioner of Income Tax (Appeals)/National

Faceless Appeal Centre (NFAC), Delhi order dated 17.4.2026

involving proceedings 147 r.w.s. 144 of the Income-tax Act, 1961

(hereinafter referred to as ‘the Act’).

Heard both the parties at length. Case file perused.

2.

I come to the assessee’s first and foremost legal ground herein

seeking to challenge validity of the reopening itself. This is for the

precise reason that the learned Assessing Officer himself makes it

clear in his assessment order dated 21.2.2023 that section 148

ITA No.5460/Del/2026

notice had been issued to the assessee on 31.03.2022 itself by way

of email which should received on 1.4.2022 at 2.12 AM.

3.

That being the case, learned counsel invites my attention to page “10” in the assessee’s paper book indicating the said notice to have been actually issued on 1st April, 2022 only. This clinching fact has gone unrebutted from the Revenue side. Meaning thereby that the impugned action of both the learned lower authorities in initiating the reopening herein under the old tax regime on or after 1.4.2021 could not be held as sustainable once the new “law” came into effect in light of Sumanjeet Aggarwal vs. ITO (2022) 143 taxmann.com 11 (Del). I thus quash impugned reopening initiated against the assessee in very terms therefore. 4. All remaining pleadings on merits, stood rendered academic. 5. In the result, the assessee’s appeal is allowed.

Order pronounced in the open court on 8th July, 2026.

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 28th July, 2026. SR BHATNAGAR Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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